Skip to content
V0290-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Foreign work exemption depends on contract nature and destination country's tax regime

A doctor asks whether consultancy income from PAHO in Suriname is exempt under article 7 p) of the IRPF Law. The DGT states that exemption requires being an IRPF taxpayer, having a labour or statutory relationship, and the destination country applying a tax similar to IRPF without being a tax haven.

In 6 key points

Lifecycle

2024-03-05PublishedPublished 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