Jury candidates, jurors and polling station members

Amounts received for travel, accommodation and subsistence by candidate jurors and by regular and alternate jurors as a result of the performance of their duties are exempt from tax, as provided for in Royal Decree 385/1996, of March 1, which establishes the remuneration and compensation regime for the performance of the duties of the jury ( BOE of March 14). The amounts set therein have been updated by the Resolution of the Ministry of the Presidency of July 21, 2006 ( BOE of July 26).

Amounts received by members of the Electoral Boards are also exempt from taxation, in accordance with the provisions of Order INT /282/2019, of March 7, regulating the diet of members of the electoral boards ( BOE of March 14).