The Order HFP/792/2023, which revises the amount of allowances and travel expenses in the IRPF, has been published in the BOE of July 17, and will be applicable from July 17, 2023.

We inform you that Order HFP/792/2023, of July 12, which revises the amount of allowances and travel expenses for Personal Income Tax (IRPF), was published in the Official State Gazette (BOE) on July 17, 2023, effective from July 17, 2023.Specifically, is increased to €0.26 per km traveled (previously €0.19).

Travel expenses exempt from tax

We remind you that are exempt from taxation and, therefore, will not be included among the gross employment income.

On the contrary,amounts received for the employee's or worker's travel from their home to the workplace, even if both are located in different municipalities, are fully subject to tax and must be included in the declaration as gross employment income.

Notwithstanding the foregoing, amounts paid to entities responsible for providing the public passenger transport service for the movement of employees between their place of residence and the workplace are exempt, with a limit of 1,500 euros per year for each worker, including indirect payment methods that meet the conditions established in Article 46 bis of the Personal Income Tax Regulations.

The amounts allocated by the company for this purpose under the following conditions and amounts are exempt from taxation and, therefore, will not be included among the income from personal work:

• If the employee or worker uses public transport, the amount of the expense must be justified by an invoice or equivalent document.
• In other cases, provided that the reality of the journey is justified, the amount resulting from calculating €0.26 (since July 17, 2023. Previously it was €0.19) per kilometer traveled, plus the toll and parking expenses that are justified.

Attention. Any excess received over the amounts indicated is fully subject to taxation as employment income.

You can contact this professional office for any questions or clarifications you may have.

Warm regards,

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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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