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V1362-18 24 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Annual exemption cap of 60,100 euros not prorated

The DGT confirms that the 60,100 euro annual exemption for foreign work earnings is not prorated if the period abroad is less than a year.

The question raised

Question raised: Whether the limit of 60,100 euros, provided for in Article 7 p) of the Personal Income Tax Law, must be distributed proportionally throughout the year or is independent of the period of work abroad.

The DGT's ruling

The exemption applies to remuneration earned during the days of stay abroad, with a maximum limit of 60,100 euros per year. For non-specific remuneration, the daily amount must be calculated through a proportional distribution based on the total number of days in the year. Specific remuneration for the assignment is also exempt. The 60,100 euro limit must not be prorated if the period worked abroad is less than a year.

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