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Practical manual for Income Tax 2023.

b) Amounts paid due to the charge

The amounts paid, by reason of their position, to Spanish deputies in the European Parliament, deputies and senators of the Cortes Generales, members of autonomous legislative assemblies, municipal councillors and members of provincial councils, island councils or other local entities are considered to be employment income, excluding, in any case, the part of those that said institutions assign for travel and displacement expenses.