Desplazamiento de Trabajadores: Exenciones Fiscales

Commercial airplane flying under a clear blue sky, representing the international assignment of workers.

Tax Exemptions for Posted Workers

Author: José Luis Castillo Expósito.
Date: May, 2014.

POSTED WORKER: TAX EXEMPTIONS

A relevant aspect for workers accepting international posting
is the tax exemption recognized by the Personal Income Tax Law.

Specifically, Article 7.p) exempts from taxation income obtained
abroad by workers resident in Spain who have been
posted abroad to carry out their companies’ activities […]