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V0632-15 ·20 February 2015 ·consulta-vinculante Medium impact
Tax

Requirements and calculation of exemption for foreign work

A Spanish resident worker asks whether they can claim the exemption under article 7.p) of the LIRPF for work abroad and how to calculate it. The DGT responds that the exemption is possible if the work is carried out for a non-resident entity in countries with analogous taxes, excluding tax havens.

In 6 key points

How it affects those involved

Residents may qualify for an exemption on foreign work income if the work is performed for a non-resident entity in a country with analogous taxation, excluding tax havens.

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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