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Practical Income Manual 2021.

Special labor relations of a dependent nature

In these cases, it is necessary to distinguish between:

• Subsistence expenses, which follow the general rule set out above (only deductible from full performance to the extent that they are specifically compensated by your company), and

• Transportation and maintenance expenses, to which a special rule is applied according to which, when transportation and maintenance expenses are not specifically compensated by the companies to which they provide their services, taxpayers who obtain income from the work they arising from this type of employment relationship may reduce their full income, for the determination of their net income, by the following amounts, as long as they justify the reality of their travel:

  1. For transportation expenses .

    When means of public transport are used, the amount of the expense is justified by an invoice or equivalent document.

    In another case: The amount resulting from computing 0.19 euros per kilometer traveled, plus justified toll and parking expenses.

  2. For living expenses .

    Movements in Spanish territory: 26.67 euros daily.

    Travel abroad: 48.08 euros daily.


Don DMM He is hired by a company in Zaragoza as a trade representative, establishing a special employment relationship of a dependent nature in accordance with Royal Decree 1438/1985, of August 1. The costs of transportation, stay and maintenance are your responsibility, and are not specifically compensated by the company. The area assigned for their work is located in the north of the province of Teruel, traveling in their own vehicle.

Throughout 2021, he has received a total of 27,400 euros for his services, having made trips for 110 days in which he has traveled a total of 20,000 kilometers. The duly justified expenses incurred in said trips are the following:

  • Parking costs = 96
  • Hotel stay expenses = 1,500
  • Living expenses in restaurants = 3,300

Determine the amount of full taxable income for Mr. DMM in your personal income tax return for the 2021 financial year.


Gross salaries = 27,400

Non-countable income:

  • Transportation expenses (20,000 km x 0.19 euros) = 3,800
  • Parking costs = 96
  • Living expenses (26.67 euros x 110 days) = 2,933.70
  • Stay expenses: (*) --
  • Total = 6,829.70

Full taxable income (27,400.00 – 6,829.70) = 20,570.30

Note the example:

  (*) Since the company has not specifically compensated for the expenses of your stay, no amount is deductible for this concept.. (Back)