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A Spanish company asks whether salaries and allowances for workers sent abroad are tax-exempt. The DGT responds that exemption under article 7 p) of the IRPF Law applies if residence, non-resident entity, and country with information exchange agreement conditions are met.
Question posed: Whether the amounts paid by the company to said workers (salary, bonuses paid for the displacement, per diems, overtime) corresponding to the days of displacement abroad are exempt from taxation up to the limit of 60,100 euros, through the application of the exemption regulated in Article 7 p) of the Personal Income Tax Law.
The exemption under Article 7 p) of the LIRPF applies to income accrued during the days of stay abroad, including arrival and departure travel days. Specific compensation for the displacement may be included, up to a limit of 60,100 euros per year. This exemption is incompatible with the regime for excluded excesses from taxation. Per diem allowances for subsistence and accommodation may be exempt under the general regime if they comply with the limits and requirements of Article 9 of the RIRPF.
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