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Calculation and management of 7p

Work carried out abroad can benefit from an exemption of up to 60,100 euros per year, provided that certain requirements are met. This is provided by art. 7 of the IRPF Law or commonly known in Spain as “exemption 7p”.

The new forms of work make it possible to apply an exemption on the salary of the days worked abroad. In this sense, Spanish legislation provides for the exemption for work carried out abroad and commonly known as “7p”, as it is the article of the IRPF law in which it is developed.

Calculation and management of the 7p exemption.

To calculate the remuneration, the days that the worker has actually been posted abroad are taken, as well as the specific remuneration corresponding to the services provided abroad.

In albea we can work with your HR team with the calculation of the amount benefiting from the exemption for each employee and coordination of the information with the payroll provider/department.

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