TAG Tax

Ordinance no. 292-A/2023 of September 29 approves the setting of the limit values of the compensation due to the employee for the additional expenses derived from teleworking that does not constitute income for tax purposes or as contribution basis for social security.

It is established that the amount, depending on daily expenses, is 10 cents per day for residential electricity consumption, 40 cents per day for personal internet consumption and 50 cents per day for computer or equivalent personal computer equipment. In total, this corresponds to one euro per working day, although it can be increased by 50% if the compensation is provided for in collective bargaining.

This decree came into force on October 1, 2023.