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V0672-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Exemption from IRPF for foreign work under specific conditions

A company asks whether an engineer sent to the United States for engineering work can benefit from the exemption for foreign earnings. The DGT responds that the exemption applies if the individual meets the conditions of Spanish tax residency and has no link with the foreign entity.

In 6 key points

How it affects those involved

Taxpayers engaged in foreign work may qualify for IRPF exemption if residency and no connection with the foreign entity are satisfied.

Lifecycle

2019-03-26PublishedPublished 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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