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Practical Income Manual 2022.

17. Work income received for work actually carried out abroad, with a limit of 60,100 euros per year

Regulations: Articles 7.p) Law Personal Income Tax and 6 Regulations Personal Income Tax


Work income received for work actually performed abroad is exempt when the following requirements are met:

a) That the work is carried out for a company or entity not resident in Spain or a permanent establishment located abroad .

In particular, when the entity receiving the work is linked to the entity that employs the worker or with the one in which he or she provides his or her services, it will be understood that the work has been carried out for the non-resident entity when in accordance with the provisions of article 18.5 of the LIS may be considered that an intragroup service has been provided to the non-resident entity because the aforementioned service produces or may produce an advantage or utility for the recipient entity.

Note: For the application of this exemption to income obtained abroad by officials posted in international organizations, see Supreme Court ruling no. 428/2019, of March 28 (ROJ: STS 1056/2019).

b) That in the territory in which the work is carried out a tax of an identical or analogous nature to that of Personal Income Tax is applied and it is not a country or territory qualified by regulation as a tax haven.

This requirement is considered met when the country or territory in which the work is carried out has signed an agreement with Spain to avoid international double taxation that contains an information exchange clause. For the rest of the countries (with which there is no Agreement), there must be an identical or analogous tax.

You can access the list of double taxation agreements signed by Spain on the AEAT website .

Note: Although article 7.p) of the Personal Income Tax Law expressly refers to "tax havens", it must be taken into account that, according to the new tenth Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud, all references made in the Personal Income Tax regulations to tax havens, to countries or territories with which there is no effective exchange of information, or of null or void low taxation will be understood to be carried out under the definition of non-cooperative jurisdiction established by the first Additional Provision of the aforementioned Law 36/2006, in its wording in force as of July 11, 2021, and which is discussed in chapter 10 of this manual.

However, until the countries or territories that are considered non-cooperative jurisdictions are approved by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of July 5, which determines the countries or territories that are considered tax havens (second transitional provision of Law 36/2006, of November 29). 

See the list of countries and territories legally classified as tax havens and the notes on the aforementioned list of countries and territories that appear in Chapter 10 of this manual.

Quantification of the exempt amount

The exemption will have a maximum limit of 60,100 euros per year.

To calculate the remuneration corresponding to work performed abroad, the days that the worker has actually been posted abroad must be taken into consideration, as well as the specific remuneration corresponding to the services provided abroad.

For these purposes, Supreme Court Ruling number 274/2021, of February 25, 2021, issued in cassation appeal no. 1990/2019. (RED: STS 607/2021), has established as an interpretative criterion that the days of travel to the country of destination or return to Spain must be understood to be included for the calculation of the amount of the exemption.

To calculate the amount of income accrued each day for work carried out abroad, apart from the specific remuneration corresponding to the aforementioned work, a proportional distribution criterion will be applied taking into account the total number of days in the year.

Incompatibility with the excess regime

Finally, this exemption is incompatible, for taxpayers posted abroad, with the regime of excesses excluded from taxation for remuneration received by employees of companies and officials posted abroad provided for in the article 9.A.3.b) of the Personal Income Tax Regulations, whatever the amount. The taxpayer may choose to apply the excess regime to replace this exemption.

Unlike the excess regime of article 9.A.3.b) of the Personal Income Tax Regulation, the amounts received for travel and stay to which the regime applies are compatible with the exemption for work carried out abroad. general allowances exempt from taxation of article 9.A.3.a) of the Personal Income Tax Regulations.

Example :

Don JLM was sent by your company from April 1 to June 30, 2022 to a subsidiary company located in Brazil for the purpose of training and improving the personnel of said subsidiary. Once said work was done, Mr. JLM return to Spain, continuing in the company under its normal work and salary regime.

As specific remuneration for services provided abroad, Mr. JLM received the amount of 10,250 euros.

Likewise, to cover the expenses corresponding to travel and subsistence during his stay in Brazil, the company bought and paid for the plane tickets and paid him 80 euros per day during the three months that he provided his services in the subsidiary for subsistence expenses.

Determine the exempt amount of remuneration corresponding to work performed abroad, knowing that the annual salary you receive from your company amounts to 75,000 euros.


When the requirements established by the Personal Income Tax regulations are met, according to the data in the example, the exemption must be applied, the quantification of which is carried out as follows:

a) Remuneration accrued during the days spent abroad:

  • Corresponding to salary: (75,000 ÷ 365) x 91 = 18,698.63
  • Corresponding to services provided abroad (*) = 10,250
  • Total (18,698.63 + 10,250) = 28,948.63

(*) Airline tickets and daily living expenses are exempt because they do not exceed the legal limit. See the section on exempt per diem and travel allowances in Chapter 3 of this manual. (Back)

b) Exemption amount: (18,647.54 + 10,250) = 28,948.63 (**)

(**) This amount falls within the maximum annual exemption limit, which is 60,100.00 euros