Skip to content
V0991-23 ·21 April 2023 ·consulta-vinculante Medium impact
FISCAL

Variable pay may be exempt under excess regime if habitual foreign posting applies

A company asks whether variable incentives for an employee posted to Denmark may be exempt under the excess regime. The DGT explains that such exemption applies only if the position is habitually located abroad and there is a change of work location.

In 6 key points

Lifecycle

2023-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact