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Form 100. 2019 Personal Income Tax returnón for earned income from work carried out abroad

Income from work received for work carried out abroad is exempt from the Tax, with the following requirements:

  1. Such work is carried out for a company or entity not resident in Spain or a permanent establishment residing abroad.

    In particular, when the entity receiving the work is linked to the employee's entity or to the entity in which it provides its services shall be understood as the work has been carried out for the non-resident entity when, in accordance with the provisions of the Corporation Tax Act an intra-group service may be considered to have been provided to the non-resident entity because the aforementioned service produces or can produce an advantage or utility for the recipient entity.

  2. That in the territory where the work is carried out, a tax of an identical or similar nature is applied to that of this tax and is not a country or territory that has been legally classified as a tax haven. This requirement shall be considered fulfilled when the country or territory in which the work is carried out has an agreement with Spain to avoid international double taxation that contains an information exchange clause.

  3. The exemption will have a maximum limit of 60,100 euros per year. For the calculation of the remuneration corresponding to work carried out abroad, the days that the worker has actually been posted abroad must be taken into consideration, as well as the specific remuneration corresponding to the services provided abroad.

    A proportional distribution criterion will be applied to calculate the amount of the income accrued each day for work carried out abroad, regardless of the specific remuneration corresponding to the aforementioned work, taking into account the total number of days of the year.

  4. This exemption will be incompatible for taxpayers abroad with the tax exempt regime for excesses, for allowances for subsistence and subsistence expenses (article of the A.3.b), regardless of the amount. The taxpayer may opt to apply the excess regime to replace this exemption.