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V1822-23 ·23 June 2023 ·consulta-vinculante Medium impact
Tax

Specified benefits can be included in foreign work exemption proportional calculation

The consultant asks whether vehicle usage benefits can be included as salary for applying the proportional distribution rule of the foreign work exemption. The DGT confirms that both cash and in-kind remuneration can be included in this calculation.

In 6 key points

How it affects those involved

Employers can now include non-cash benefits, such as vehicle use, in the proportional calculation of the foreign work exemption.

Lifecycle

2023-06-23PublishedPublished 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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