If you are a pilot or cabin crew member, you are tax resident in Spain and you have been posted abroad, or part of your work is carried out abroad for a foreign airline or client, part of your salary may be exempt from Spanish personal income tax (IRPF). The limit is €60,100 per year.
In aviation, however, the exemption is not usually applied through payroll.
In this article I explain the requirements, how the exemption is calculated and how to claim back any tax you have overpaid since 2022. I have spent years applying this exemption to airline pilots, both in their tax returns and in defending it before the Spanish Tax Agency when it is challenged.
Article 7.p requirements for flight crew
The requirements are the same for all employees. In aviation, the one most often disputed is who you are really working for.
| Requirement | What it means for pilots and cabin crew |
|---|---|
| Being tax resident in Spain | Living here for more than 183 days a year, or having your main economic interests here. If you are resident elsewhere, Article 7.p is not the route for you. |
| Being away from Spain for work | Every day you spend outside Spain for work counts. |
| Working for a non-resident entity or a permanent establishment abroad | The foreign airline you fly for, or the foreign client that hires your Spanish company: a tour operator or an airline under a wet lease. The fact that your Spanish employer also benefits does not rule out the exemption. |
| A country with a tax similar to IRPF that is not a tax haven | You do not need to have actually paid tax there. |
| Not applying the excess allowances regime (régimen de excesos) | The two are incompatible. Article 7.p is, however, compatible with tax-exempt travel allowances. |
| Limit of €60,100 per year | Anything above that amount is taxed in the usual way. |
How it is calculated
The exemption is calculated in proportion to the days you work abroad, plus any specific pay you receive for that work. The total cannot exceed €60,100 per year.
Exempt income = (annual salary ÷ 365) × days abroad + specific pay for the work abroad
Example. A pilot earning €90,000 a year spends 120 days flying outside Spain:
- 90,000 / 365 × 120 = €29,589 exempt.
- With a marginal tax rate of around 45%, the saving is roughly €13,300 a year.
- If the exemption was not applied, this amount can be claimed back for each tax year that is not yet time-barred.
If you did not apply it, or the Tax Agency challenges it
You can claim for tax years 2022 to 2025. The deadline for 2022 ends on 30 June 2027.
Frequently asked questions
Do I need to have paid tax in the country I fly to? No. It is enough for that country to have a tax similar to IRPF and not to be a tax haven.
Does a same-day return flight count? Yes. The day counts as worked abroad even if you leave and return on the same day, whatever the flight times.
Can my employer apply it through payroll? Yes, it can take it into account when calculating your tax withholding. If it does not, you can apply it yourself in your tax return.
Want to know if you qualify?
Tell me about your situation and I will give you an initial assessment with no obligation: I will review your flights and the years you can still claim.
Email me at maria.garcia@mgarciaabogados.es.
This article is also available in Spanish: ¿Eres piloto o tripulante de cabina y trabajas fuera de España? Así puedes aplicar la exención del 7.p del IRPF.