Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The tax authority clarifies that the foreign work exemption limit of €60,100 is annual and not prorated, and that retention is calculated on the total of taxable and non-exempt remuneration.
Cuestión planteada Suponiendo que se cumplen los requisitos para aplicar la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, se pregunta por la forma de cálculo de la renta exenta, si no existe obligación de retener sobre las rentas exentas y si la empresa puede establecer (mediante reglamento interno de la compañía) un límite máximo diario exento o, por el contrario, no puede prorratear el límite de 60.100 euros entre el número de días del año.
El límite máximo de la exención es de 60.100 euros anuales, sin que deba prorratearse cuando el periodo trabajado en el extranjero es inferior al año. Para las retribuciones no específicas, se aplica un reparto proporcional según los días de desplazamiento respecto al total de días del año. La base para calcular la retención será la cuantía total de las retribuciones sujetas y no exentas que perciba el trabajador en el año.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.