Transfer of the workplace

Amounts paid to the taxpayer due to the transfer of a job to a different municipality will be exempt from taxation, provided that said transfer requires a change of residence and correspond exclusively to travel and maintenance expenses of the taxpayer and his family members during the transfer and expenses of transferring his furniture and belongings.

Amounts paid by the company to employees on the occasion of transfer to another workplace that exceed these amounts will be considered as work income obtained in a notoriously irregular manner over time, for the purposes of applying the 30% reduction on the total income (art. 11.1.a Rgl.)