Jury candidates, jurors and members of electoral boards

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).

Also exempt from tax are the amounts received by members of the Electoral Boards, 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).