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V0631-15 ·20 February 2015 ·consulta-vinculante Medium impact
Tax

Exemption from IRPF for foreign work possible if final beneficiary is a non-resident entity

A company asked whether its workers could claim exemption for work carried out abroad when the contract is signed with a Spanish company but the final beneficiary is a non-resident entity in Saudi Arabia. The DGT confirms that the exemption is possible if the legal requirements are met.

In 6 key points

How it affects those involved

Employers may qualify for IRPF exemption when foreign work is performed for non-resident entities, provided the legal conditions are satisfied.

Lifecycle

2015-02-20PublishedPublished 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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