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Form 100. Personal Income Tax Declaration 2021

Personnel assigned abroad

In these cases, the requirement that the displacement and stay not be for a continuous period of more than nine months is not required.

Likewise, the amount of the allowances exempt from tax in these cases is incompatible with the exemption for income received for work carried out abroad, provided for in article 6 of the Tax Regulations.

  1. Spanish public officials posted abroad

    The excess they receive over the total remuneration that they would obtain if they were stationed in Spain, as a consequence of the application of the modules and the perception of the compensation provided for in articles 4, 5 and 6 of Royal Decree 6/1995, of January 13, which regulates the remuneration regime of officials posted abroad, and calculating said excess in the manner provided for in said Royal Decree, and the compensation provided for in the article 25.1 and 2 of Royal Decree 462/2002, of May 24, on compensation for reasons of service.

  2. Personnel at the service of the State Administration destined abroad

    The excess that you receive over the total remuneration that you would obtain for salaries, three-year periods, supplements or incentives, in the event of being stationed in Spain, will be considered a diet exempt from tax. For these purposes, the body competent in remuneration matters will agree on the remuneration equalizations that may correspond to said personnel if they were stationed in Spain.

  3. Officials and personnel at the service of other Public Administrations

    The excess received by officials and staff in the service of other Public Administrations will be considered a diet exempt from tax, to the extent that they have the same purpose as those contemplated in articles 4, 5 and 6 of Royal Decree 6/1995. of January 13, which regulates the remuneration regime of officials posted abroad or does not exceed the remuneration equalizations, respectively.

  4. Company employees destined abroad

    The excess they receive over the total remuneration they would obtain for salaries, wages, seniority, extraordinary payments, including benefits, family help or any other concept, due to position, employment, category or profession, will be considered a diet exempt from tax. in the event of being stationed in Spain.