New features of regulations 2023

Main tax changes introduced by Order HFP/792/2023, of 12 July, which reviews the amount of allowances and allowances for travel expenses in Personal Income Tax

PERSONAL INCOME TAX (IRPF)

With effect from 17 July 2023, the following modifications have been introduced in the Regulations on Personal Income Tax (RIRPF).

Allocations for locomotion expenses. Exempt amounts of tax

1. Article 9.A.2 (b) of the RIRPF is amended by the single article of the OrdenHFP/792/2023, of 12 July.

   The exempt amount of tax paid by the company to compensate is increased from €0.19 to 0.26 euros per kilometer travelled the cost of transport of the employee or worker travelling outside the factory, workshop, office, or work centre, to carry out their work in a different place, provided that the reality of the journey is justified.

   The amount of the toll and parking costs that are justified are also exempt from taxation.

2. Article 9.B.1 (a) of the RIRPF is amended by the single article of the OrdenHFP/792/2023, of 12 July.

   Similarly, the exempt tax amount for taxpayers who obtain tax is increased from 0.19 euros to 0.26 euros per kilometer travelled earned income derived from special dependent employment relationships when the cost of locomotion and maintenance is not specifically compensated by the companies to whom they provide their services.