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A worker inquired whether bonuses, night shifts, extended working hours, and weekend allowances constitute specific remuneration. The DGT indicates that these concepts, as they arise from overseas assignments, may be considered as such.
Cuestión planteada Consideración, como retribución específica o no, de los complementos.
Las retribuciones específicas satisfechas por la empresa como consecuencia del desplazamiento al extranjero están sujetas a la exención del artículo 7 p) de la LIRPF. El complemento por gratificación basado en los días de desplazamiento constituye retribución específica. Asimismo, los complementos por noches trabajadas, prolongación de jornada sin acumular descansos y jornadas en fin de semana sin acumular descansos también tienen la consideración de retribuciones específicas por los trabajos efectuados durante el desplazamiento.
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