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Form 100. Personal Income Tax Declaration 2018

Airline flight personnel

When the person has not spent the night in a municipality other than the usual place of work and the one that constitutes the recipient's residence, the following will be considered as allowances for normal living expenses:

  1. Movement 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 that corresponds to the greatest number of flights carried out.