Transfer of job to a different municipality

Amounts received due to the transfer of a job to a different municipality are considered to be tax-exempt travel expense allowances, provided that, in addition:

Such transfer requires a change of residence.
The amounts received correspond exclusively to:
1. Travel and subsistence expenses of the employee or worker and their family members during the transfer.
2. Expenses for moving furniture and belongings.

Example:

In the month of March 2024 , Mr. PLL He was transferred by his company from Madrid to Barcelona, receiving compensation of 3,000 euros for said transfer. As proof of the moving expenses, keep:

Invoice from the moving company for an amount of 1,293 euros.
Km traveled: 600 (he and his spouse traveled in their own car, without staying overnight).

Solution:

Amount received: 3,000.00

Amount exempt from tax.

Travel expenses: (600 Km x 0.26 ) = 156
Living expenses without overnight stay (26.67 x 2) = 53.34
Moving invoice: 1.293
Total: 1,502.34

Total taxable income (3,000.00 – 1,502.34 ) = 1,497.66 ^(*)

Note to example:

^(*)A reduction of 30% will be applied to this amount, as this income is considered to be obtained in a notoriously irregular manner over time. See in this same Chapter the special reduction applicable to certain gross earnings from work.^(Back)