Your payroll and how it works:

  1. All of The Irish companies with Spanish based pilots are already registered in Spain with a tax registration number so there is no further action required with the Spanish tax office.
  2. You are already registered as autonomo in Spain for social security purposes.
  3. A monthly payroll will be ran through the Spanish payroll system and all your flight income both domestic and international flights will be taxed in Spain at the Spanish progressive tax rates.
  4. Social Security has increased slightly from February 2022 and is now a flat rate of €377.87.
  5. Some Expenses are allowable, please see list below.


Company Expenses for Spain that can be claimed by the pilot

- Management Fee (this will be deducted by ourselves so should not be added as an expense by pilot)

-Annual medical for pilot licence renewal

-Loss of licence insurance

-Pilot equipment such as headsets

-Hotel costs

All of the above expenses should be under the company name, if you don’t already have the full company details, including VAT number, please let us know and we will send the details to you.

Per Diems/Subsistence

Subsistence expenses are exempt from social security and tax and include breakfast, lunch, dinner and hotel cost up to a maximum as follows: 

Subsistence expenses    


National per diems without night stop: 36.06 euro/day
National per diems with night stop: 53.34 euro/day

International per diems without night stop: 66.11 euro/day
International per diems with night stop:  91.35 euro/day 

If the actual cost is less than the above, you must claim the actual and also retain receipts.

Overnight claims include days you are not actually working.  So for example, if you are OOB and do not return home on your days off, the subsistence can still be claimed.

Mileage - €0.19 per km when OOB which includes parking and toll charges.

All Expenses are subject to an approval process, if any expenses are not deemed wholly and exclusively related to your job activity, they will not be accepted by the Spanish Authorities.