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La carga de la prueba en relación con las dietas y asignaciones para gastos de viaje - Despacho de abogados Gómez-Acebo & Pombo
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La carga de la prueba en relación con las dietas y asignaciones para gastos de viaje

icon 19 de diciembre, 2018
El TEAC sienta los criterios aplicables para determinar si es el perceptor o, por el contrario, el pagador quien ha de probar la exoneración de tributación de las retribuciones percibidas en concepto de dietas y asignaciones para gastos de viaje.

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

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Fiscal