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Applying the exemption for work carried out abroad (7p) / régimen de excesos (excess allowances regime)

Applying the exemption for work carried out abroad (7p) / régimen de excesos (excess allowances regime) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €199 to €199. Official tasa (government fee): Free procedure: no tasa (official fee) applies. The exemption for work carried out abroad (article 7.p of Ley 35/2006 on IRPF, Spanish personal income tax) is applied in your income tax return or, if too much was withheld, through an application to amend the self-assessment before the Agencia Tributaria (Spanish Tax Agency). Neither of those steps carries an official fee.

Maximise your savings on your Spanish income tax return if you have been posted abroad working for a foreign company or client. We analyse your days abroad, check the legal requirements and claim back from the tax authority the tax you overpaid, up to the limit of 60.100 € a year.

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Estimated total cost
€199 to €199
Managora's fee
€240.79 (21% VAT incl.)
Tasa (official government fee)
Free procedure: no tasa (official fee) applies. The exemption for work carried out abroad (article 7.p of Ley 35/2006 on IRPF, Spanish personal income tax) is applied in your income tax return or, if too much was withheld, through an application to amend the self-assessment before the Agencia Tributaria (Spanish Tax Agency). Neither of those steps carries an official fee. (suplido: paid to the authority on your behalf, no VAT)
Processing time
No deadline is set by the rules consulted; we will confirm it when we open your case file.
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee for preparing and filing the amended return or the income tax return (per tax year): 199 €. Official fees: 0 €..

Applying the exemption for work carried out abroad (7p) / régimen de excesos (excess allowances regime): how is it filed?

  1. 11. Fill in the form with your personal and employment details and the details of the posting.
  2. 22. Attach the employment documentation (your company's posting letter or a certificate of the days worked abroad).
  3. 33. If your employer did not apply the exemption, our team will calculate the amount accrued per day based on your days abroad.
  4. 44. We will file the annual return or the application to amend the self-assessment with the AEAT (Spanish Tax Agency) so that you are refunded the amounts unduly paid on the over-taxed income, up to the cap of 60.100 €.

Which documents do you need?

  • •Posting letter or employer's certificate evidencing the days abroad and the entity for which the work was carried out.
  • •Withholding certificate and payslips for the relevant tax year.
  • •Flight tickets, visas or hotel invoices that can prove the stay (if the tax authority asks for them).
  • •Copy of the original IRPF return (if this is an amendment for earlier years).

Legal basis and things to bear in mind

  • The exemption applies provided the destination country levies a tax similar to IRPF or has a double taxation treaty in place (it cannot be a tax haven).
  • For intra-group work, the service provided abroad must produce a genuine benefit for the non-resident entity.
  • For any given item of pay, the 7p exemption cannot be combined with the régimen de excesos (excess allowances excluded from taxation, article 9.A.3.b of the Regulation): the taxpayer may choose whichever is more favourable.

Applying the exemption for work carried out abroad (7p) / régimen de excesos (excess allowances regime): frequently asked questions

Applying the exemption for work carried out abroad (7p) / régimen de excesos (excess allowances regime): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €199 to €199: Our fee for preparing and filing the amended return or the income tax return (per tax year): 199 €. Official fees: 0 €.. Managora's fee is €240.79, 21% VAT included (€199.00 net + €41.79 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: Free procedure: no tasa (official fee) applies. The exemption for work carried out abroad (article 7.p of Ley 35/2006 on IRPF, Spanish personal income tax) is applied in your income tax return or, if too much was withheld, through an application to amend the self-assessment before the Agencia Tributaria (Spanish Tax Agency). Neither of those steps carries an official fee..

Applying the exemption for work carried out abroad (7p) / régimen de excesos (excess allowances regime): how long does it take?

No deadline is set by the rules consulted; we will confirm it when we open your case file.

Applying the exemption for work carried out abroad (7p) / régimen de excesos (excess allowances regime): which documents do I need?

You need to have to hand: Posting letter or employer's certificate evidencing the days abroad and the entity for which the work was carried out., Withholding certificate and payslips for the relevant tax year., Flight tickets, visas or hotel invoices that can prove the stay (if the tax authority asks for them)., Copy of the original IRPF return (if this is an amendment for earlier years).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

Shall we get started with «Applying the exemption for work carried out abroad (7p) / régimen de excesos (excess allowances regime)»?

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