Special labor relations of a dependent nature
In these cases, it is necessary to distinguish between:
• Living expenses, which follow the general rule set out above (only deductible from the total income to the extent that they are specifically reimbursed by your company), and
• Travel and subsistence expenses, to which a special rule applies according to which, when travel and subsistence expenses are not specifically reimbursed by the companies to which they provide their services, taxpayers who obtain income from work derived from this type of employment relationship may reduce their gross income, to determine their net income, by the following amounts, provided that they justify the reality of their travel:
-
For transportation expenses .
When public transport is used, the amount of the expense must be justified by an invoice or equivalent document.
In another case: The amount resulting from computing:
-
Until July 16, 2023: 0.19 euros per kilometer traveled, plus justified toll and parking charges.
-
From July 17, 2023 : 0.26 euros per kilometre travelled , plus justified toll and parking charges.
Accuracy : Please note that, with effect from 17 July 2023, sole art. 2 of Order HFP /792/2023, of 12 July 2023 ( BOE of 17 July), raises from 0.19 euros to 0.26 euros per kilometre travelled the amount exempt from tax for taxpayers who obtain income from work derived from special employment relationships of a dependent nature when travel and maintenance expenses are not specifically reimbursed to them by the companies to whom they provide their services.
-
-
For living expenses .
Movements in Spanish territory: 26.67 euros per day.
Travel abroad: 48.08 euros per day.
Example:
Mr. DMM He was hired by a company in Zaragoza as a sales representative, establishing a special employment relationship of a dependent nature in accordance with Royal Decree 1438/1985, of August 1. Travel, accommodation and food expenses are your responsibility and will not be specifically reimbursed by the company. The area assigned to him for his work is located in the north of the province of Teruel, and he travels in his own vehicle.
Throughout 2023, he received a total of 27,400 euros for his services, having travelled a total of 20,000 kilometres over 110 days. The duly justified expenses arising from such travel are the following:
- Parking fees = 96
- Hotel stay expenses = 1,500
- Living expenses in restaurants = 3,300
Determine the amount of gross income taxable by Mr. DMM in your personal income tax return for the 2023 financial year.
Solution:
Gross remuneration = 27,400
Non-computable income:
Total taxable income (27,400.00 – 8,133.70) = 19,266.30
Note the example:
(*)Since the company does not specifically reimburse the expenses of the stay, no amount is deductible for this concept.
For the purposes of calculating travel expenses, it is assumed that all trips were made after the entry into force of Order HFP /792/2023, of July 12 ( BOE of July 17), which raises the exempt amount for this concept from 0.19 euros to 0.26 euros per kilometer traveled.(Back)