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Form 100. Personal Income Tax Declaration 2019

Special labor relations of a dependent nature

When transportation and maintenance expenses are not specifically compensated by the companies to which they provide their services, taxpayers who obtain income from work that derives from special dependent employment relationships may reduce their income, to determine their net income. , in the following amounts, as long as they justify the reality of their movements:

  1. For transportation expenses:

    • When means of public transport are used, the amount of the expense is justified by an invoice or equivalent document.

    • In another case, the amount resulting from computing 0.19 euros per kilometer traveled, plus justified toll and parking expenses.

  2. For living expenses :

    • Movement within Spanish territory: 26.67 euros daily.

    • Travel to foreign territory: 48.08 euros daily.

  3. For stay expenses:

    The expenses of the stay must be compensated by the company and in this case they may reduce the income by the amount justified.