Special employment relationships of a dependent nature

When travel and subsistence expenses are not specifically reimbursed by the companies to which they provide their services, taxpayers who obtain income from work derived from special employment relationships of a dependent nature may reduce their income, to determine their net income, by the following amounts, provided that they justify the reality of their travel:

1. For transportation expenses:

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

   • Otherwise, the amount resulting from computing 0.19 euros per kilometer traveled, plus any justified toll and parking charges.

2. For living expenses :

   • Travel within Spanish territory: 26.67 euros daily.

   • Travel to foreign territory: 48.08 euros daily.

3. For living expenses:

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