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V0732-14 ·17 March 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work possible if non-resident entity proven

A consultancy firm asks whether its employees working abroad can claim IRPF exemption. The DGT confirms it is possible if it is demonstrated that the work is performed for a non-resident entity and territorial and tax haven requirements are met.

In 6 key points

How it affects those involved

Employers with staff working abroad may qualify for IRPF exemption if the work is for a non-resident entity and conditions are fulfilled.

Lifecycle

2014-03-17PublishedPublished 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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