1. Exemptions on work income
Regulations: Articles 17.1.d) Law Personal Income Tax and 9 Regulations Income Tax
Per diems and allowances for travel expenses exempt from tax.
See the section on " Tax consideration of travel allowances and allowances " in Chapter 3 of this manual.
• 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.
See in this regard the section on " Exempt work income in kind " in Chapter 3 of this manual.
• Work performance of the crew members of Canarian vessels
Regulations: Arts 73.2 and 3; 75.1 and 3 Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands ( BOE of July 7).
50 per 100 of the full income from personal work accrued during navigation by the crew members of vessels registered in the Special Registry of Vessels and Shipping Companies of the Canary Islands and of vessels is exempt. 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.
Likewise, as of January 1, 2021, this incentive is also applicable to the crew members, taxpayers of Personal Income Tax , of the ships of shipping companies registered in the Special Registry of Ships and Shipping Companies that were registered in another Member State of the European Union or the European Economic Area, because in these cases, in order to adapt the Special Registry of Ships and Shipping Companies to the Community Guidelines on aid provided to maritime transport, contained in Communication C (2004)43 of the European Commission, it has been established that these vessels are considered to be registered in the Special Register, provided that they meet the same requirements and conditions as those registered.
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 2022.
• Perceived work performance from the International Organization of Securities Commissions
Regulations: Third Additional Provision Law 55/1999, of December 29, on fiscal, administrative and social order measures ( BOE of December 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 are exempt. .
• Perceived work performance of International Public Oversight Council of auditing standards, professional ethics
Regulations: Additional Provision second Law 4/2006, of March 29 ( BOE of March 30)
Work income received from the International Council on Public Oversight is exempt from 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.