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Practical Income Manual 2019.

Exemptions on work income

Subsistence allowance

Regulations: Articles 17.1.d) Law Personal Income Tax and 9 Regulations of Personal Income Tax

Per diems and allowances for travel expenses exempt from tax.

Exempt work income in kind

Income in kind that, in accordance with article 42.3 of the Personal Income Tax Law, is considered exempt income from work.

Work performance of the crew members of Canarian ships

Regulations: Arts 73.2 and 75.1 and 3 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands (BOE of 7), in the wording given by Law 4/2006 of March 29 (BOE of 30).

50 percent of the full income from personal work earned during navigation by the crew members of ships registered in the Special Registry of Ships and Shipping Companies of the Canary Islands and vessels assigned to regular services between the Canary Islands and between them and the rest of the national territory , provided that said crew members are taxpayers of Personal Income Tax .

In the case of ships assigned to regular passenger services between ports of the European Union, the above exemption will only apply to crew members who are nationals of a Member State of the European Union or of one of the States Party to the Space Agreement. European Economic.

Note: The application of the exemption for the “Income from the work of the crew of certain fishing vessels”, which includes the forty-first Additional Provision of the Personal Income Tax Law, is conditioned on its compatibility with the community order, a circumstance that implies that it must be approved by the European Union. To the extent that this event has not yet occurred, it is not applicable in 2019.

Perceived work income from the International Organization of Securities Commissions

Regulations: Third Additional Provision of Law 55/1999, of December 29, on fiscal, administrative and social order measures ( BOE of 30)

The work income received from the International Organization of Securities Commissions, in its capacity as a public utility association, by the Secretary General, the management staff and the labor staff who carry out an activity directly related to the statutory purpose of the organization.

Perceived work performance of International Public Oversight Council of auditing standards, professional ethics

Regulations: Second Additional Provision of Law 4/2006, of March 29 ( BOE of 30)

The work income received from the International Public Oversight Council for auditing standards, professional ethics and related matters received by the Secretary General, management personnel and labor personnel who perform an activity directly related to their statutory purpose.

This exemption is not applicable when the natural persons to whom it refers hold Spanish nationality or had their residence in Spanish territory prior to the beginning of the performance of the related activity in the Council.