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V0047-23 ·16 January 2023 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work income (Art. 7 LIRPF)

A Spanish resident worker asks whether exemption from foreign work income applies. The DGT explains that the work must be carried out for a non-resident entity or a foreign permanent establishment, the country must not be a tax haven, and the facts must be proven.

In 6 key points

How it affects those involved

Workers earning income from foreign employment may qualify for exemption under specific conditions set by the DGT.

Lifecycle

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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