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V2980-20 5 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por vestuario

Clothing allowance for Security Forces and Corps is taxable as employment income

A query was raised regarding whether the clothing allowance received by members of the Civil Guard should be subject to Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that this concept is taxable as employment income.

The question raised

Tax treatment that, for the purposes of Personal Income Tax, must be applied to the "clothing allowance".

The DGT's ruling

The clothing allowance regulated in Royal Decree 950/2005 is subject to taxation as employment income under Personal Income Tax (IRPF). This is due to the fact that none of the exempt income scenarios provided for in Article 7 of Law 35/2006 apply, regardless of the designation of the concept.

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