Skip to content
V0659-14 ·11 March 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable without benefit to a non-resident entity

An association asks whether its employees working abroad can claim the exemption under paragraph p) of Article 7 of the LIRPF. The DGT replies that it does not apply because the work is not carried out for a non-resident entity nor does it produce a benefit to it.

In 5 key points

Lifecycle

2014-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact