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A company has requested clarification regarding the tax treatment of salaries, allowances, and supplements for engineers deployed to Afghanistan. The Directorate General for Taxes (DGT) has ruled that salaries and supplements constitute employment income subject to Income Tax, whereas meal and accommodation allowances may be exempt provided they comply with the requirements set out in the Regulations.
Issue raised: Tax treatment and effects of Personal Income Tax (IRPF) on the aforementioned income; monetary remuneration from the monthly payroll, subsistence allowances for travel, and daily supplements for work in an extreme risk country.
Monetary remuneration and supplements for work in a risk country constitute employment income subject to Personal Income Tax (IRPF). Allowances for subsistence and accommodation expenses are exempt if the employee travels away from their habitual center and residence, comply with the nine-month time limit per municipality, and do not exceed the maximum daily amounts established in the IRPF Regulations. Any amount exceeding these limits or requirements shall be fully taxable.
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