When a worker is posted abroad and they can choose between two different regimes that allow them to reduce their personal income tax.

  1. If they opt for the expatriate regime, they can declare as exempt, with a limit of 60,100 euros, the proportional part of the annual remuneration corresponding to the duration of the trip and the specific remuneration received for it.
  2. If they opt for the excesses regime, the excesses that the workers receive over the sums that they would have obtained if they had worked in Spain are exempt, with no limit on the amount.

The option is made by simply reducing the declared work income by the sum resulting from the chosen option. Once the exemption has been calculated and the period for filing the income tax return has elapsed, they will no longer be able to choose another option, even if it is higher. For these purposes, the options can only be rectified within the voluntary declaration period.