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Practical Income Manual 2021.

Jury candidates, jurors and polling station members

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

The amounts received by the members of the Electoral Tables are also exempt from taxation, in accordance with the provisions of Order INT /282/2019, of March 7, regulating the diet of the members of the electoral tables ( BOE of 14).