Allocations for transportation expenses

The amounts allocated by the company to compensate the transportation expenses of the employee or worker who travels outside the factory, workshop, office, or work center to carry out his or her work in a different place are exempt from tax, under the following conditions and amounts:

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

• Otherwise, the amount resulting from calculating 0.19 euros per kilometre travelled, provided that the reality of the journey is justified, plus any toll and parking costs that are justified.