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 computing 0.19 euros (0.26 euros from July 17, 2023) per kilometer traveled, provided that the reality of the trip is justified, plus the toll and parking costs that are justified.