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V3258-23 ·19 December 2023 ·consulta-vinculante Medium impact
Tax

Foreign work exemption covers specific and proportional non-specific remuneration

An employee asks how to calculate tax withholdings on their salary when making foreign trips under a tax exemption. The tax authority clarifies that the exemption applies to both specific remuneration and the proportional share of non-specific remuneration (fixed, variable, and in kind).

In 6 key points

How it affects those involved

Employees undertaking foreign trips under tax exemption must consider both specific and proportionally allocated non-specific earnings when calculating tax withholdings.

Lifecycle

2023-12-19PublishedPublished 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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