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V0730-19 ·2 April 2019 ·consulta-vinculante Medium impact
Tax

Proportional distribution of non-specific remuneration for foreign work exemption

A worker with two employers asks how to calculate the foreign work exemption. The DGT states that non-specific remuneration must be distributed proportionally based on days spent abroad.

In 6 key points

How it affects those involved

Employers and workers must proportionally allocate non-specific earnings when calculating foreign work tax exemption.

Lifecycle

2019-04-02PublishedPublished 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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