Spanish Government increases travel expenses for workers and the self-employed in personal income tax
The Official State Gazette publishes today an Order increasing the amount of the allowances and allowances for travel expenses in the Personal Income Tax by raising from 0.19 euros to 0.26 euros the amount by which the kilometres travelled by workers and self-employed persons in their own vehicle are multiplied in order to deduct the result of the expense in the Income Tax return.
The increase starts today
However, a study by the Register of Tax Advisor Economists puts this amount at 0.47 euros per kilometre so that taxpayers do not lose money.
Order HFP/792/2023, of 12 July, modifies letter b) of article 9.A.2 and letter a) of article 9.B.1 of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of 30 March, so that the amount resulting from multiplying these 0.26 euros by the number of kilometres travelled is excluded, provided that the reality of the journey is justified, plus the toll and parking expenses that are justified.
The measure has been welcomed by tax advisers as a relief for workers who have to travel to work in their private vehicles.
However, the various sources consulted point out that, although this measure is important, it is necessary to update the cost of the meal voucher, which currently stands at 11 euros, when the average menu, according to the REAF, is 13 euros on average.
In addition, the reduction also demanded by tax advisors is the deflation of the rate, which, according to the REAF, for 2022, the declaration that taxpayers have just made, would mean a saving of 118 euros for a worker without children who in 2021 earned 22,000 euros.
If the income was 30,000 euros, the saving would be 162 euros. In the case of those earning 50,000 euros, the saving would be 245 euros.
The taxpayer with an income of 80,000 euros would have saved 400 euros in savings. And, finally, a taxpayer in the 300,000 euro bracket and above would save 476 euros.
