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Form 100. Personal Income Tax Declaration 2018

Transfer of the job

The amounts paid to the taxpayer for the transfer of a job to a different municipality will be exempt from taxation, provided that said transfer requires a change of residence and corresponds exclusively to transportation and maintenance expenses of the taxpayer and his or her family members during the period. the transfer and transportation costs of your furniture and belongings.

The amounts paid by the company to employees due to the transfer to another workplace that exceed these amounts will be considered income from work obtained in a notoriously irregular manner over time, for the purposes of applying the 30 percent reduction. 100 on the full performance (art. 11.1.a Rgl.)