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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A university asks whether travel allowances for a professor participating in a research project in the U.S. are exempt from income tax. The DGT responds that to apply the exemption for remuneration excesses under article 9.A.3.b) of the RIRPF, specific conditions for public officials or administrative staff must be met.
The exemption from income tax on remuneration excesses for foreign assignments is only available to public officials or administrative staff who meet specific criteria.
The fiscal team reviews your specific situation.
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