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V0042-23 ·16 January 2023 ·consulta-vinculante Medium impact
Tax

Foreign work IRPF exemption depends on whether services are real intragroup services

A worker relocated to New York asks if his salary is exempt from IRPF due to working abroad. The DGT states that exemption requires work for a non-resident entity or a permanent establishment, and in the case of linked companies, the service must generate benefit or profit for the foreign entity.

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2023-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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