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V0387-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

Exemption from IRPF for foreign work available up to €60,100

A nurse who worked three months in a German hospital and then in Spain asks whether she can claim the foreign work exemption. The DGT confirms that this is possible, provided the conditions of the law are met and the annual limit is not exceeded.

In 6 key points

How it affects those involved

Individuals working abroad may qualify for an IRPF exemption if their foreign earnings are within the annual limit of €60,100 and the conditions of the law are satisfied.

Lifecycle

2020-02-20PublishedPublished 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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