Jury candidates, jurors and polling station members

Amounts received for travel, accommodation and subsistence by candidate jurors and by regular and alternate jurors as a result of the performance of their duties are exempt from tax, as provided for in Royal Decree 385/1996, of March 1, which establishes the remuneration and compensation regime for the performance of the duties of the jury ( BOE of 14). The amounts set therein have been updated by the Resolution of the Ministry of the Presidency of July 21, 2006 (BOE of the 26th).

Amounts received by members of the Electoral Boards are also exempt from taxation, in accordance with the provisions of Order INT /282/2019, of March 7, regulating the diet of members of the electoral boards (BOE of the 14th).