The binding consultation of the General Tax Directorate (V1975-23), dated July 7, 2023, analyzes whether the exemption provided in Article 7.j) of the Spanish Personal Income Tax Law (LIRPF) can be applied to scholarships for the preparation of competitive examinations established through Order JUS/377/2022, dated April 27. The General Tax Directorate has expressed its opinion… Continue reading Tax advisor: Spanish Tax Authority: Scholarships for aspiring judges, prosecutors, and court clerks are not exempt from Personal Income Tax
Tag: exemption
Tax advisor: Treasury raises the exemption for travel expenses to 0.26 euros/km in the Personal Income Tax
In today’s BOE, the Ministry of Finance has published an update of the compensation for mileage expenses for those who use a vehicle in their work. The compensation will increase immediately from €0.19 to €0.26 per kilometer, which represents an increase of almost 37%. This compensation includes fuel, vehicle wear and tear and possible breakdowns,… Continue reading Tax advisor: Treasury raises the exemption for travel expenses to 0.26 euros/km in the Personal Income Tax