Skip to content
V0006-14 ·3 January 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work applies if conditions met in each country

A consultant asks whether their employees can claim IRPF exemption for work carried out in multiple countries for a non-resident client. The DGT responds that the exemption applies individually in each country where the legal requirements are met.

In 6 key points

How it affects those involved

Employees working abroad for non-resident clients may qualify for IRPF exemption if conditions are met in each country where work is performed.

Lifecycle

2014-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact