Expatriate Workers
The mobility of expatriate workers requires good planning and being aware of legal and fiscal obligations.
We plan your company’s Relocation Policy with you
Expatriate Tax Planning
Exemption scheme for work carried out abroad
Excess regime
With globalisation, there are no longer any borders. Many companies have opted for internationalisation processes that involve, in many cases, the transfer of their workers abroad. However, the mobility of workers is a process that requires good planning, as well as compliance with certain legal and tax obligations.
At ANTEO we have a highly qualified team with extensive experience in the field that will help you throughout the process.
Relocation policy
Our team will work together with your company to plan the expatriation policy, establishing the remuneration and benefits policies (housing, schooling, medical coverage), the applicable labour regulations, the duration of the relocation and the return protocol. All this information will be set out in the expatriation letter.
He or she will also take care of all the relevant formalities with the social security and similar bodies in the destination country.
Expatriate tax planning
Once the posting policy has been defined, our tax team will carry out tax planning in order to regulate the tax situation of the posted worker, which will vary considerably depending on whether or not he/she maintains tax residence in Spain.
If he/she continues as a tax resident in Spain, for Personal Income Tax purposes, the posted worker will be able to benefit from one of the following regimes:
- Exemption regime for work carried out abroad: Income from work received abroad will be exempt from IRPF taxation up to a maximum of €60,100 per year.
- Excess regime: The excess received over the total remuneration obtained in Spain for their work will be exempt from IRPF taxation.
Our tax department will carry out a full analysis to assess which of the regimes is most beneficial and will be responsible for its application.
Cumplimiento de las obligaciones fiscales y gestiones ante la Administración Tributaria
Nuestro departamento laboral asumirá el cumplimiento de las obligaciones fiscales y la realización de todas gestiones ante la Administración tributaria, así como de la presentación de las declaraciones de los impuestos correspondientes.
En el caso de que el trabajador adquiriese la residencia fiscal en el Estado de destino, se analizará el régimen fiscal aplicable y también asumirá la gestión las obligaciones fiscales tanto en España como en el Estado de destino.
Con nosotros puedes estar tranquilo. Nuestra experiencia profesional de más de 30 años nos avala; tendrás asesoramiento continuado a lo largo del proceso de expatriación, haciendo todas las revisiones necesarias del protocolo de desplazamiento y de la planificación fiscal, garantizando, en todo momento, lo mejor para tu empresa y para los trabajadores.
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