Allocations for transportation expenses

The amounts allocated by the company to compensate the transportation expenses of the employee or worker who travels outside the factory, workshop, office, or work center, to carry out their work in a different place, are exempt from taxation, under the following conditions and amounts:

• When the employee or worker uses public transportation, the amount of the expense is justified by an invoice or equivalent document.

• In another case, the amount resulting from computing 0.19 euros per kilometer traveled, provided that the reality of the trip is justified, plus the justified toll and parking expenses.