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A worker asked whether expatriation and mobility allowances received due to relocation to Oman are exempt from income tax. The DGT explains that excess pay over what would be earned in Spain may be exempt if the worker has their habitual place of work abroad and maintains fiscal residence in Spain.
Question posed: Whether both supplements (expatriation and mobility) are considered exempt from taxation through the application of the excess regime provided for in Article 9.A.3.b).4 of the Personal Income Tax Regulations.
In order for the excess over the remuneration that the employee would obtain in Spain to be exempt, it must be destined abroad, which implies that their normal and habitual place of work must be outside of Spain. This relocation must constitute a change of place of work according to the Workers' Statute and entail residence in a different municipality for more than nine months. Likewise, the employee must maintain their habitual residence in Spain according to the Personal Income Tax Law (LIRPF). The taxpayer must prove compliance with these requirements through means of evidence admitted in Law.
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