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The DGT responds that the excess regime under article 9.A.3.b) of the RIRPF may apply if regulatory requirements are fulfilled.
Question posed Given that said personnel have their place of destination, as long as they remain in active service, by virtue of their respective appointments to the Autonomous Community Office in Brussels, whether Article 9.A.3.b).3º of the Personal Income Tax Regulations is applicable to them.
The per diem regime under Article 9 of the RIRPF applies to workers with an employment or statutory relationship. For Public Administration personnel, the excess amount received for being stationed abroad may be exempt if it results from the application of modules and indemnities provided for in Royal Decree 6/1995 or if it is recognized through salary equivalencies. It is necessary that the worker is subject to Personal Income Tax (IRPF) and that the work abroad is for a period exceeding 9 months.
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