e) Amounts paid by the company for the collective transportation of its employees between their place of residence and the workplace
Regulations: Art. 46 bis Regulation Personal Income Tax
Exempt are the amounts paid to the entities in charge of providing the public service of collective passenger transport to facilitate the movement of employees between their place of residence and the center of job , with a limit of 1,500 euros per year for each worker.
The delivery by the company to employees of the "transport pass" (personal and non-transferable transport ticket, which allows making an unlimited number of trips within its scope of spatial validity - transport zones - and temporal - annual or monthly - in collective public transport services arranged by the corresponding Transport Consortium), provided that the scope of spatial validity thereof takes into consideration the locations corresponding to the residence and work center of the employee and with the limit of 1,500 euros per year that established in article 46 bis of the Personal Income Tax Regulations , will be covered by this exemption. On the contrary, when the company gives the worker amounts in cash so that he can acquire (or reimburse him for the expense incurred for the purchase) the transport tickets, it is considered monetary remuneration, fully subject to the tax and its withholding system.
They will also be considered indirect formulas for the payment of amounts to the entities in charge of providing the aforementioned public service, the delivery to workers of cards or any other electronic means of payment. payment that meets the following requirements (Art. 46 bis Regulation Personal Income Tax ):
That they can be used exclusively as consideration for the acquisition of transport tickets that allow the use of the public service of collective passenger transport.
The monthly amount that can be paid with them may not exceed 136.36 euros per month per worker, with a limit of 1,500 euros per year.
They must be numbered, issued in nominative form and the issuing company appears on them.
That they are non-transmissible.
That the reimbursement of the amount cannot be obtained, either from the company or from a third party.
The company that delivers the cards or the electronic means of payment must keep and maintain a list of those delivered to each of its workers, stating the document number and the annual amount made available to the worker.
In the case of deliveries of cards or electronic means of payment that do not meet the aforementioned requirements, there will be compensation in kind for the entire amounts made available to the worker. However, in the event of non-compliance with the limit indicated in number 2 above, there will only be compensation in kind for the excess.