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V0252-19 7 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Exemption for foreign work applies to specific remuneration and proportional non-specific payments

A company asks how to calculate the exempt income of employees undertaking 5 to 15 days of foreign travel. The DGT explains that the exemption applies to specific remuneration and to the proportional share of non-specific remuneration based on days spent abroad.

The question raised

Calculation of exempt income through the application of letter p) of Article 7 of the Personal Income Tax Law.

The DGT's ruling

The exemption applies to remuneration earned during days of stay abroad, with a limit of 60,100 euros per year. For non-specific remuneration, a proportional distribution is applied based on the days of actual displacement relative to the total days of the year. Specific remuneration for the displacement is also exempt. The displacement must involve the temporary establishment of the place of work outside of Spain.

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