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Our Labour Law team will work with your company in planning the travel policy by setting the remuneration and benefit policies (e.g. housing, schooling, medical coverage), the applicable labour regulations, the duration of the transfer, and the return protocol. All this information will be reflected in the Expatriation Letter.

Once defined the policy of displacement, our Tax Law team will carry out a tax planning in order to regulate the tax situation of the employee, which will differ considerably depending on whether she maintains her tax residence in Spain or not.

In the event she continues as a Spanish tax resident, as regards to income tax, the displaced worker may benefit from one of the following regimes:

1. Exemption regime for work perfomed abroad: Work income received abroad will be exempt from personal income tax with a maximum of 60,100€ per year.

2. Regime of excess: The excess received over the total remuneration that they would have obtained in Spain for their work will be exempt from personal income tax.

Our Tax Law Department will provide the client with a comprehensive analysis to assess which of the previous regimes is more beneficial and we will also take charge of its application by the fulfilment of tax obligations, carrying out any formalities required by the Tax Administration, as well as covering the filing income taxes.