Locomotion expenses exempt from tax

amounts that, under the conditions and amounts indicated below, the employee or worker receives for the purpose of compensating for travel expenses incurred by travelling outside the factory, workshop, office or workplace to carry out work in a different location, regardless of whether the latter is located in the same or a different municipality as the usual workplace, are exempt from taxation and, therefore, shall not be included among the gross income from work.

On the other hand, amounts received for the employee or worker's travel from their home to their workplace are fully subject to tax and must be included in the declaration as full employment income, even when both are located in different municipalities.

Notwithstanding the foregoing, amounts paid to entities responsible for providing public passenger transport services for the travel of employees between their place of residence and the workplace are exempt, up to a limit of 1,500 euros per year for each worker, including indirect payment methods that meet the conditions established in article 46 bis of the Personal Income Tax Regulation . See this exemption in section " Exempt income from work in kind " of this chapter.

Amounts allocated by the company for this purpose under the following conditions and amounts are exempt from taxation and, therefore, will not have to be included among income from personal work:

• If the employee or worker uses public transport, the amount of the expense that is justified by invoice or equivalent document.

• Otherwise, provided that the reality of the trip is justified, the amount resulting from computing 0.19 euros per kilometer traveled, plus the toll and parking expenses that are justified.

Note: Any excess received over the indicated amounts is fully subject to taxation as employment income.