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V0177-14 ·27 January 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work may apply if LIRPF requirements met

A Spanish resident worker makes monthly trips to Angola for a non-resident company's project. The DGT examines whether the foreign work exemption applies.

In 6 key points

How it affects those involved

The exemption for foreign work income may be available if the conditions of the LIRPF are satisfied.

Lifecycle

2014-01-27PublishedPublished 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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