The exemption of expenses per kilometer in Personal Income Tax is increased. In the Order HFP/792/2023, and Order HFP/793/2023, of July 12, the amount of the per diems and allowances for travel expenses in the Personal Income Tax is revised.
Expenses per kilometer in Personal Income Tax (IRPF)
The Personal Income Tax Regulation, approved by Royal Decree 439/2007, of March 30, 2007, provides, in section 5 of Article 9.A, the possibility that the person in charge of the Ministry of Finance and Public Function may revise the amounts exempt from taxation corresponding to the allowances for travel, food and lodging expenses. In the amount by which the per diem allowances of civil servants and the allowance for the use of a private vehicle established in Royal Decree 462/2002 are revised.
Therefore, the amount for the compensation of mileage expenses regulated in article 9 of the Personal Income Tax Regulation (IRPF) is increased from €0.19 to €0.26. And it will be applicable to those workers who travel outside their work center. That is, office, factory and/or workshop, to carry out their work in a different place, using their private vehicle in such displacement.
Likewise, the amount of compensation for mileage expenses is set at €0.106 per kilometer, in the case of motorcycles.
In addition, the possible expenses of tolls and parking that are justified would be included.
As long as it is justified the reality of the displacement for work or service reasons.
It is necessary to remember that this compensation covers the fuel and the expenses related to the wear and tear caused to the vehicle and its possible breakdowns. As well as, proportionally, the insurance and taxes related to the vehicle.
In any case, it came into force on July 17, after its publication in the Official State Gazette (BOE).