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New regulations for 2023

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Main tax changes introduced by Order HFP/792/2023, of July 12, which reviews the amount of allowances and allowances for travel expenses in the Personal Income Tax

Orden HFP/792/2023, de 12 de julio,

por la que se revisa la cuantía de las dietas y asignaciones para gastos de locomoción en el Impuesto sobre la Renta de las Personas Físicas.

PERSONAL INCOME TAX (IRPF)

With effect from July 17, 2023 the following modifications are introduced in the Personal Income Tax Regulations (RIRPF).

Allocations for transportation expenses. Amounts exempt from tax

  1. Letter b) of article 9.A.2 of RIRPF is modified by the sole article of OrderHFP/792/2023, of July 12.

    The amount exempt from tax destined by the company to compensate for transportation costs is raised from 0.19 euros to 0.26 euros per kilometer traveled of the employee or worker who moves outside the factory, workshop, office, or work center, to carry out their work in a different place, provided that the reality of the displacement is justified.

    The amount of justified toll and parking expenses is also exempt from taxation.

  2. Letter a) of article 9.B.1 of RIRPF is modified by the sole article of OrderHFP/792/2023, of July 12.

    In the same way, the amount exempt from tax for taxpayers who obtain income from work derived from special employment relationships of a nature is raised from 0.19 euros to 0.26 euros per kilometer traveled dependent when the expenses of transportation and maintenance are not specifically compensated by the companies to which they provide their services.