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A foundation asks how to apply IRPF withholdings to workers posted abroad who can choose between exemption for foreign work or the excess regime. The DGT clarifies that the entity must withhold on the basis of taxable and non-exempt remuneration, as both regimes are incompatible.
Question posed: Incompatibility between the exemption regulated in Article 7 p) of the Personal Income Tax Law and the excess regime provided for in Article 9.A.3.b) of the Tax Regulation.
The paying entity must apply withholdings on employment income following the general procedure. To calculate the withholding rate, the total amount of taxable and non-exempt remuneration must be taken as the base, considering that the exemption under Article 7.p) of the Personal Income Tax Law (LIRPF) is incompatible with the excess regime. The employee shall decide which regime to apply when filing their tax return, regardless of the withholdings calculated by the company.
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