GM Integra HR INFORMATION NOTE:

ORDER HFP/792/2023, OF REVISION OF THE AMOUNT ASSIGNED FOR LOCOMOTION EXPENSES EXEMPT FROM TAXATION.

With effect from 17/07/23, this regulation came into force, which modifies the Personal Income Tax Regulations, in relation to the maximum amount exempt from Personal Income Tax of the amounts destined by the company to compensate the travel expenses of the workers who travel outside the factory, workshop, office or work center, in order to carry out their work in a different place, when they use their private vehicle, this amount being determined as the amount resulting from multiplying 0.26 euros by the number of kilometers traveled, plus the amount exempted from taxation to Personal Income Tax, 0.26 euros multiplied by the number of kilometers traveled, plus the toll and parking expenses that are justified, provided that the reality of the trip is justified.