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Practical manual for Income Tax 2019.

Officials and employees destined abroad

In the terms established in article 9.A.3.b) of the IRPF Regulation , the excess received over the total remuneration that the following persons with a destination abroad would receive in the event of being assigned to Spain is considered to be an exempt diet from tax, provided that they are taxpayers for the IRPF .

  • Spanish civil servants.
  • Personnel serving the State Administration.
  • Civil servants and staff in the service of other Public Administrations.
  • Employees of companies with foreign destinations.

Important: In these cases, the requirement that the movement and stay not be for a continuous period of more than nine months is not required. Furthermore, the application of this regime of tax-exempt diets is incompatible with the exemption for income received from work performed abroad.

Taxpayer may choose to apply this excess regime instead of exemption for income received from work actually performed abroad which is discussed in Chapter 2.