News published in INFORMA 2019
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141806-EXEMPT AMOUNT IN CASE OF TWO DIFFERENT EMPLOYERSIn the event that the taxpayer had two different employers during the year, the quantification of the part of the non-specific remuneration obtained by the worker in the year of posting that enjoys exemption by application of article 7.p) LIRPF will be carried out applying a criterion of proportional distribution of the same, taking for this purpose into consideration the days that the worker has actually been posted abroad to carry out the contract contracted in relation to the total number of days of the year, in such a way that the work income corresponding to the days on which he has been posted will be exempt. The exemption will apply to the specific remuneration paid to the worker as a result of the posting. All this with a maximum limit of 60,100 euros per year.