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V0588-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work income

A Spanish employee seconded to France asks whether the exemption under article 7 p) of the LIRPF applies. The DGT states that the exemption applies only if the worker is a tax resident in Spain and the work is carried out for a non-resident entity or a permanent establishment abroad, assessing whether there is an intragroup service generating profit for the recipient entity.

In 6 key points

How it affects those involved

The DGT clarifies conditions for applying the foreign work exemption under the LIRPF, focusing on tax residency and intragroup services for non-resident entities or foreign permanent establishments.

Lifecycle

2022-03-21PublishedPublished 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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