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V3401-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Expatriation allowances and meals may be exempt from IRPF under letter p) of Article 7

A Spanish worker providing services in Haiti asks whether their base salary, meal allowances and expatriation bonus may qualify for exemption under foreign work rules. The DGT states that both specific and non-specific remuneration (calculated proportionally by days) may be exempt up to €60,100, provided legal requirements are met.

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2016-07-18PublishedPublished 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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