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Form 100. Personal Income Tax Return 2018

Members of representative institutions

The following political representatives will be exempt from taxation on amounts allocated for travel and displacement expenses by their respective institutions:

  • Spanish Members of the European Parliament.

  • The Deputies and Senators of the Cortes Generales.

  • Members of the regional Legislative Assemblies.

  • City Councillors.

  • Members of Provincial Councils, Island Councils or other local entities.