Skip to content
V3358-14 ·22 December 2014 ·consulta-vinculante Medium impact
Tax

Expatriation allowances may be exempt if foreign work location criteria met

A worker asked whether expatriation and mobility allowances received due to relocation to Oman are exempt from income tax. The DGT explains that excess pay over what would be earned in Spain may be exempt if the worker has their habitual place of work abroad and maintains fiscal residence in Spain.

In 5 key points

Lifecycle

2014-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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