News published in INFORMA 2019

News published in INFORMA during the month of August

In the event that the taxpayer has 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 is exempt by application of article 7.p) LIRPF will be carried out by applying a proportional distribution criterion thereof, taking into account for this purpose the days that the worker has actually been posted abroad to carry out the contract entered into in relation to the total number of days in the year, in such a way that the employment income corresponding to the days in which he has been posted will be exempt. The exemption will apply to specific remuneration paid to the worker as a result of the displacement. All this with a maximum limit of 60,100 euros per year.