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V1441-25 29 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

60,100 euro cap applies to foreign work exemption

A Spanish resident working for a Portuguese public body asks whether earnings above 60,100 euros are subject to tax. The DGT confirms the exemption has a maximum of 60,100 euros, and any amount exceeding this is taxable in Spain.

The question raised

In view of the prospect of increases in the remuneration received from the INL, such that the amounts exceed 60,100 euros per year, the following questions are raised:

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