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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 el régimen de excesos es necesario que el puesto de trabajo esté localizado de forma normal y habitual en el extranjero, no de forma circunstancial. Debe existir un cambio de centro de trabajo que implique residir más de nueve meses en el mismo municipio. El trabajador debe ser contribuyente por el IRPF con residencia habitual en España. El exceso se calcula tomando como referencia la retribución que percibiría el empleado si estuviera destinado en España.
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