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Practical Income Manual 2019.

Officials and employees destined abroad

Under the terms established in article 9.A.3.b) of the Personal Income Tax Regulations , the excess they receive over the total remuneration they would obtain, in In the event of being stationed in Spain, the following people stationed abroad, provided that they are taxpayers for Personal Income Tax .

  • Spanish public officials.
  • Personnel at the service of the State Administration.
  • Officials and personnel at the service of other Public Administrations.
  • Employees of companies destined abroad.

Important: 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 application of this regime of per diems exempt from tax is incompatible with the exemption for income received for work carried out abroad.

Taxpayer may opt for the application of this excess regime to replace the exemption for income received for work actually performed abroad that is comments in Chapter 2.