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Form 100. 2020 Personal Income Tax Return Declaration

Members of representative institutions

The amounts allocated for travel and displacement expenses by their respective institutions, the following political representatives, will be exempt from taxation:

  • Spanish Deputies in the European Parliament.

  • The Deputies and Senators of the Cortes Generales.

  • Members of the autonomous Legislative Assemblies.

  • City Councilors.

  • Members of the Provincial Councils, Island Councils or other local entities.