Officials and employees destined abroad
Regime of excesses
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 recipient's displacement and stay be for a continuous period of less 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 [art.7.p) Law Personal Income Tax ].
Calculation of the exempt amount
In the case of Spanish public officials posted abroad, the exempt amount will be the "excess" they receive over the total remuneration they would obtain if they were posted in Spain, as a consequence of the application of the modules and the perception of the compensation provided for in articles 4, 5 and 6 of Royal Decree 6/1995, of January 13, which regulates the remuneration regime of officials posted abroad, and calculating said excess in the manner provided for in said Royal Decree, and the compensation provided for in article 25.1 and 2 of Royal Decree 462/2002, of May 24, on compensation for service.
In the case of personnel at the service of the State Administration assigned abroad, the exempt amount will be the "excess" they receive over the total remuneration they would obtain for salaries, three-year periods, complements or incentives, in the event of being assigned abroad. Spain. For these purposes, the body competent in remuneration matters will agree on the remuneration equalizations that may correspond to said personnel if they were stationed in Spain.
In the case of employees of companies, destined abroad, the exempt amount will be the "excess" that they receive over the total remuneration that they would obtain for salaries, wages, seniority, extraordinary payments, including benefits, family help or any other concept, by reason of position, employment, category or profession in the event of being stationed in Spain.
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.