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V0627-18 ·7 March 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for exemption from income tax on foreign work (Art. 7.p LIRPF)

A company asks whether its employees on foreign assignment can benefit from IRPF exemption for foreign work. The DGT responds that the exemption applies only if the work is carried out for a non-resident entity or a foreign permanent establishment, not for the Spanish company itself.

In 6 key points

How it affects those involved

The exemption from income tax on foreign work is limited to cases where the work is performed for a non-resident entity or a foreign permanent establishment, excluding work carried out directly for the Spanish company.

Lifecycle

2018-03-07PublishedPublished 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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