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V0190-17 ·26 January 2017 ·consulta-vinculante Medium impact
Tax

Method established for calculating foreign work tax exemption

A company asks how to calculate the exempt portion of income when employees temporarily travel abroad. The DGT explains that non-specific remuneration should be proportionally split according to days of stay, and specific remuneration is also exempt.

In 5 key points

How it affects those involved

Businesses can now accurately calculate tax-exempt income for employees working abroad, ensuring compliance with tax regulations.

Lifecycle

2017-01-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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