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Form 100. Personal Income Tax Return Declaration 2017

Flight staff of airlines

When the overnight stay has not been spent in a municipality other than the recipient's usual place of work and residence, the following will be considered as allowances for normal maintenance expenses:

  1. Travel within Spanish territory: 36.06 euros daily maximum.

  2. Travel to foreign territory: 66.11 euros daily maximum.

If both circumstances occur on the same day, the applicable amount will be the one corresponding to the greatest number of flights performed.