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V1109-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Earnings from availability of special availability reservists classified as work income

A reservist with special availability asks whether the economic allocation received is exempt from income tax. The DGT responds that this amount is classified as work income and is subject to taxation.

The question raised

Tax classification of said economic allowance, and whether it is exempt from taxation.

The DGT's ruling

The allowance for availability received by reservists of special availability constitutes income from employment pursuant to Article 17.1 of Law 35/2006. This amount is not covered by any legal exemption provision, and therefore is subject to taxation under Personal Income Tax (IRPF) and its corresponding withholding system.

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