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V0528-18 ·26 February 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for exemption from foreign work income

A worker based in Madrid with frequent overseas trips asks whether she can benefit from exemption under article 7.p) of the LIRPF. The DGT states that eligibility depends on whether the work is carried out for a non-resident entity or a foreign permanent establishment, and that the country must meet the conditions of not being a fiscal haven.

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2018-02-26PublishedPublished 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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