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Form 100. Personal Income Tax Return 2019

3.1.2.2.Exemption for income received from work performed abroad

Income from work actually performed abroad is exempt from tax, subject to the following requirements:

  1. That said work is carried out for a company or entity not resident in Spain or a permanent establishment located abroad.

    In particular, when the entity receiving the work is linked to the entity that employs the worker or to the entity in which the worker provides his or her services, the work will be deemed to have been performed for the non-resident entity when, in accordance with the provisions of the Corporate Income Tax Law, it can be considered that an intra-group service has been provided to the non-resident entity because the aforementioned service produces or may produce an advantage or utility for the recipient entity.

  2. That the territory in which the work is carried out applies a tax of an identical or analogous nature to this tax and that it is not a country or territory that has been regulated as a tax haven. This requirement will be considered fulfilled when the country or territory in which the work is carried out has signed 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. In order to calculate the remuneration corresponding to work performed abroad, the days that the worker has actually been posted abroad must be taken into account, as well as the specific remuneration corresponding to services provided abroad.

    To calculate the amount of income earned each day for work performed abroad, apart from the specific remuneration corresponding to said work, a proportional distribution criterion will be applied taking into account the total number of days in the year.

  4. This exemption will be incompatible, for taxpayers posted abroad, with the regime of excesses excluded from taxation, in the form of allowances for maintenance and accommodation expenses (art. 9 A.3.b) Rgl.), regardless of their amount. The taxpayer may choose to apply the excess regime instead of this exemption.