Special labor relations of a dependent nature

In these cases, it is necessary to distinguish between:

• Subsistence expenses, which follow the general rule set out above (only deductible from full performance to the extent that they are specifically compensated by your company), and

• Transportation and maintenance expenses, to which a special rule is applied according to which, when transportation and maintenance expenses are not specifically compensated by the companies to which they provide their services, taxpayers who obtain income from the work they arising from this type of employment relationship may reduce their full income, for the determination of their net income, by the following amounts, as long as they justify the reality of their travel:

For transportation expenses .

When means of public transport are used, the amount of the expense is 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 costs.
- From July 17, 2023 : 0.26 euros per kilometer traveled , plus justified toll and parking costs.
Accuracy : Please note that, with effect from July 17, 2023, art. sole.2 of Order HFP /792/2023, of July 12, 2023 ( BOE of July 17), increases from 0, 19 euros to 0.26 euros per kilometer traveled the amount exempt from tax for taxpayers who obtain income from work that derives from special labor relations of a dependent nature when the expenses of transportation and maintenance are not specifically compensated by the companies to whom they provide their services.
For living expenses .

Movements in Spanish territory: 26.67 euros daily.

Travel abroad: 48.08 euros daily.

Example:

Don DMM He is hired by a company in Zaragoza as a trade representative, establishing a special employment relationship of a dependent nature in accordance with Royal Decree 1438/1985, of August 1. The costs of transportation, stay and maintenance are your responsibility, and are not specifically compensated by the company. The area assigned for their work is located in the north of the province of Teruel, traveling in their own vehicle.

Throughout 2023, he has received a total of 27,400 euros for his services, having made trips for 110 days in which he has traveled a total of 20,000 kilometers. The duly justified expenses incurred in said trips are the following:

Parking costs = 96
Hotel stay expenses = 1,500
Living expenses in restaurants = 3,300

Determine the amount of full taxable income for Mr. DMM in your personal income tax return for the 2023 financial year.

Solution:

Gross salaries = 27,400

Non-countable income:

Transportation expenses (20,000 km x 0.26 euros) = 5,200
Parking costs = 96
Living expenses (26.67 euros x 110 days) = 2,933.70
Stay expenses: ^(*) --
Total = 8,133.70

Full taxable income (27,400.00 – 8,133.70) = 19,266.30

Note the example:

^(*)Since the company has not specifically compensated for the expenses of your stay, no amount is deductible for this concept.

For the purposes of calculating transportation expenses, it is assumed that all trips were made after the entry into force of Order HFP /792/2023, of 12 of July ( BOE of July 17), which increases the exempt amount for this concept from 0.19 euros to 0.26 euros per kilometer traveled.^(Back)