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Form 100. 2019 Personal Income Tax return

Allocations for transport expenses

The amounts allocated by the company to compensate for the cost of transport of the employee or employee leaving the place are exempt from taxation outside the factory, workshop, office, or work centre, to carry out their work in a different place, under the following conditions and amounts:

  • When the employee or worker uses means of public transport, the amount of the expense that is justified by an invoice or equivalent document.

  • In another case, the amount resulting from the calculation of 0.19 euros per kilometer travelled, provided that the reality of the trip is justified, plus the toll and parking costs that are justified.