Skip to content
V0365-14 ·13 February 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption depends on genuine intragroup services

A Spanish resident auditor asks whether she can claim IRPF exemption for monthly trips to audit foreign group subsidiaries. The DGT states that exemption only applies if the work constitutes genuine intragroup services that provide a benefit or utility to the foreign entity.

In 6 key points

How it affects those involved

Taxpayers must demonstrate that overseas work constitutes real intragroup services benefiting the foreign entity to qualify for exemption.

Lifecycle

2014-02-13PublishedPublished 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