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A company asks whether variable incentives for an employee posted to Denmark may be exempt under the excess regime. The DGT explains that such exemption applies only if the position is habitually located abroad and there is a change of work location.
Cuestión planteada Conocer si a dicha retribución variable le es aplicable el régimen de excesos y, por tanto, puede considerarse exenta de tributación.
Para aplicar la exención por excesos, el puesto de trabajo debe estar localizado de forma normal y habitual en el extranjero, lo que requiere un cambio de centro de trabajo y residencia en el municipio por más de nueve meses. Asimismo, el trabajador debe ser contribuyente por el IRPF con residencia habitual en España. Si se cumplen estos requisitos, el exceso sobre la retribución que se percibiría en España se considera dieta exenta.
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