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Form 100. Personal Income Tax Return Declaration 2017

Personnel stationed abroad

In these cases, the requirement that the movement and stay not be for a continuous period of more than nine months is not required.

Furthermore, the amount of the allowances exempt from taxation in these cases is incompatible with the exemption for income received from work performed abroad, provided for in article 6 of the Tax Regulations.

  1. SPANISH PUBLIC OFFICIALS WITH DESTINATION ABROAD

    The excess they receive over the total remuneration they would receive if they were posted in Spain, as a result of the application of the modules and the receipt of the compensation provided for in articles 4, 5 and 6 of Royal Decree 6/1995, of 13 January, regulating the remuneration system for civil servants 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 24 May, on compensation for reasons of service, will be considered as an exempt diet from tax.

  2. STATE ADMINISTRATION STAFF WORKING ABROAD

    The excess received over the total remuneration that would be obtained from salaries, trienniums, supplements or incentives, in the event of being assigned to Spain, will be considered an exempt diet from tax. For these purposes, the body responsible for remuneration will agree on the remuneration equalisations that may apply to said personnel if they were assigned to Spain.

  3. OFFICIALS AND PERSONNEL IN THE SERVICE OF OTHER PUBLIC ADMINISTRATIONS

    The excess received by civil servants and personnel in the service of other Public Administrations will be considered an exempt diet from tax, provided that it has the same purpose as those contemplated in articles 4, 5 and 6 of Royal Decree 6/1995, of January 13, which regulates the remuneration system of civil servants assigned abroad or does not exceed the remuneration equalizations, respectively.

  4. EMPLOYEES OF COMPANIES WITH DESTINATION ABROAD

    The excess they receive over the total remuneration they would receive from salaries, daily wages, seniority, extra payments, including benefits, family assistance or any other concept, due to position, employment, category or profession in the event that they are assigned to Spain, will be considered an exempt diet from tax.