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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 Regulations of the PIT, the excess received over the total remuneration that would be obtained, in the event of being posted in Spain, by the following persons posted abroad, provided that they are taxpayers for the PIT.

  • 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.