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V0703-20 ·3 April 2020 ·consulta-vinculante Medium impact
FISCAL

Requirements for exemption from foreign work income

A taxpayer asks whether they can claim the exemption under article 7 p) of the LIRPF for income from a non-resident company. The DGT states that compliance cannot be assessed due to lack of information on the nature of the employment relationship and the location of work performance.

In 6 key points

How it affects those involved

Taxpayers must provide detailed information on employment nature and work location to claim exemption under article 7 p) of the LIRPF.

Lifecycle

2020-04-03PublishedPublished 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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