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Coinciding with the official start of the Income 2025 campaign this Wednesday, employed workers who have carried out work abroad have a key legal tool to alleviate their tax burden: article 7p of the Personal Income Tax Law.
According to tax advisor Guillermo Maravé, this regulation allows up to 60,100 euros per year of work income received abroad to be exempt from taxation, a vital figure in a year marked by “cold progressiveness”, where the Treasury foresees a record collection of 20.8 billion euros in positive declarations.
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Who can benefit from art.7p?
To benefit from this advantage, the taxpayer must meet three fundamental requirements. Firstly, there must be a physical trip to another country to work for the benefit of a non-resident company in Spain or a permanent establishment abroad. Furthermore, in said country there must be a tax similar in nature to personal income tax.
As Maravé highlights, this measure is exclusive: “This only applies to employed workers. As long as you are self-employed or corporate self-employed, this article 7p could not be applied.” A common example is that of fishermen in international waters or engineers deployed to international projects.
Documentation and retroactivity
The Tax Agency requires documentary rigor to grant the exemption. It is recommended to keep contracts, plane tickets, accommodation invoices and any proof that the work was actually carried out outside our borders.
If the company has not applied the exemption directly on the payroll, the worker has acquired rights: “You have up to 4 years ago to request that personal income tax refund because you were really working abroad,” says the expert.
A historic Rent campaign
The online presentation, which began on April 8, occurs in a context of maximum fiscal pressure. For the first time in Spain, there will be more than 24.7 million declarations, driven by the increase in nominal wages and the Executive’s decision not to adjust the tax brackets to inflation (CPI of 2025).
This “cold progressiveness” will mean that an average worker will pay between 250 and 350 additional euros this year. With this scenario, knowing deductions such as those of article 7p or regional ones, which 77% of citizens ignore, is essential to avoid what experts call “giving” money to the administration.
Key dates for the taxpayer
- April 8: Start of the Internet and App campaign.
- May 6: Start of telephone service (“We Call You” Plan).
- June 1: Opening of in-person assistance in AEAT offices.
- June 30: End of the Income 2025 campaign.