Locomotion expenses exempt from tax

amounts that, under the conditions and amounts indicated below, are received by the employee or worker with the purpose of compensating for the transportation expenses caused by traveling outside the factory, workshop, office, or work center, to carry out his work in a different place, regardless of whether the latter is located in the same or a different place. municipality than the usual workplace.

On the contrary, the amounts received for the travel of the employee or worker from their home to the place of work are fully subject to the tax, and must be included in the declaration as full income from work. work, even when both are located in different municipalities.

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

The 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 counted among income from personal work:

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

• In other cases, as long as the reality of the displacement is justified, the amount resulting from computing:

  1. Until July 16, 2023: 0.19 euros per kilometer traveled, plus justified toll and parking costs.

  2. From July 17, 2023 : 0.26 euros per kilometer traveled , plus justified toll and parking costs.

  Accuracy : sole article 1 of Order HFP /792/2023, of July 12, 2023 ( BOE of July 17), with effects Since July 17, 2023, it has raised from 0.19 euros to 0.26 euros per kilometer traveled the amount exempted from tax destined by the company to compensate for the transportation costs of the employee or worker who travels outside the factory, workshop, office, or work center, to carry out their work in a different place as long as the reality of the displacement is justified.

Note: The excess received, if applicable, over the indicated amounts is fully subject to tax as work income.