Skip to main content
Form 100. 2019 Personal Income Tax return

Special dependent employment relationships

When the transport and maintenance expenses are not specifically paid by the companies to whom they provide their services, the taxpayers who obtain earned income from special dependent employment relationships, which may reduce their income, to determine their net income, in the following amounts, provided that they justify the reality of their travel:

  1. For transport costs:

    • When public transport means are used, 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, plus the toll and parking costs that are justified.

  2. For handling expenses:

    • Travel within Spanish territory: 26.67 Euros per day.

    • Travel abroad: 48.08 Euros per day.

  3. For accommodation expenses:

    The expenses of stay must be paid by the company and in this case the income may be reduced by the amount justified.