We hereby inform you that Order HFP/792/2023 (link) was published yesterday, revising the amount of the per diem and travel expenses, increasing the part exempt from income tax from 0.19 EUR/km to 0.26 EUR/km.

Please note that the tax exemption of these amounts is always subject to proof of travel.

The Order entered into force on the date of its publication in the BOE, i.e. 17 July 2023.

If you have any questions, please do not hesitate to get in touch with your regular contact person of Bové Montero y Asociados.