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Form 100. 2019 Personal Income Tax return

Airline flight personnel

When the employee does not stay in a municipality other than the usual place of work and that which constitutes the residence of the recipient, they will be considered as allowances for normal maintenance expenses:

  1. Travel within Spanish territory: 36.06 Euros per day at the most.

  2. Travel abroad: 66.11 Euros per day at the most.

If both circumstances occur on the same day, the applicable amount will be that corresponding to the largest number of flights made.