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Form 100. Personal Income Tax Declaration 2018 for income received for work carried out abroad

Income from work received for work actually performed abroad is exempt from the Tax, with the following requirements:

  1. That said 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 the Law. of the Corporate Income Tax, it 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.

  2. That in the territory in which the work is carried out a tax of an identical or analogous nature to that of this tax is applied and it is not a country or territory that has been legally classified as a tax haven. This requirement will be 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.

  3. 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.

    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.

  4. This exemption will be incompatible, for taxpayers stationed abroad, with the regime of excesses excluded from taxation, in concept of allowances for maintenance and stay expenses (art. 9 A.3.b) Rgl.), whatever their amount. The taxpayer may choose to apply the excess regime to replace this exemption.