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V2663-15 ·14 September 2015 ·consulta-vinculante Medium impact
Tax

Retentions can be reduced with international relocation exemption

A company asks whether it can reduce the retention base for an employee sent abroad by applying the 60,100 euro exemption. The DGT responds that, if the exemption conditions are met, the salary should not be included in retention calculations.

In 6 key points

Lifecycle

2015-09-14PublishedPublished 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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