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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.
Question posed: Assuming that the requirements for applying the exemption regulated in Article 7 p) of the Personal Income Tax Law are met, the inquiry concerns the method for calculating exempt income, whether there is an obligation to withhold on exempt income, and whether the company may establish (through internal company regulations) a maximum daily exempt limit or, conversely, whether it cannot prorate the 60,100 euro limit across the number of days in the year.
The 60,100 euro annual limit for the exemption for work performed abroad shall not be prorated if the period worked is less than a year. To calculate the exempt portion of non-specific remuneration, a proportional distribution based on the number of days of displacement versus the total number of days in the year shall be applied. The base for calculating the withholding rate shall be the total amount of taxable and non-exempt remuneration received by the worker during the year.
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