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A company asks whether its employees sent to the Netherlands can claim the foreign work exemption and whether it is compatible with the meal allowance regime. The DGT confirms that the exemption applies if legal requirements are met and is compatible with the general meal allowance regime.
Question posed Regarding said employees seconded abroad by the applicant, who will maintain their tax residence in Spain, whether the exemption regulated in Article 7 p) of the Personal Income Tax Law will apply. If so, whether said exemption is compatible with the regime of per diems excepted from taxation and if the excess that is
The exemption under Article 7 p) of the Personal Income Tax Law (LIRPF) requires that the work be effectively performed abroad for a non-resident entity in a country with an analogous tax system that is not a tax haven. It is incompatible with the regime of excesses excluded from taxation, but compatible with the general regime for per diems. Allowances for subsistence expenses may be considered specific remuneration and be subject to the exemption, with a limit of 60,100 euros per year.
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