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V2290-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Vehicle-based travel allowances taxed as income from work

A local council asks whether mileage payments to employees travelling to hamlets in their own vehicles are exempt from income tax. The DGT replies that such payments are taxable as they do not meet exemption criteria.

The question raised

Tax treatment of said amounts paid under the IRPF, and, in particular, whether the exemption provided for in Article 9 of the RIRPF is applicable.

The DGT's ruling

The exemption under Article 9.A.2 of the RIRPF applies only when the worker travels away from their place of work to perform their duties. Travel from the private residence to the place of work is excluded from this exemption. Therefore, amounts paid to compensate for the transfer of resident employees to outlying districts are taxed as employment income.

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