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 March 14). The amounts established therein have been updated by the Resolution of the Ministry of the Presidency of July 21, 2006 ( BOE of July 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 March 14).