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V0779-19 ·12 April 2019 ·consulta-vinculante Medium impact
Tax

Requirements for exemption on foreign work (Art. 7.p LIRPF)

A Spanish resident worker providing services to a company in Saudi Arabia asks whether the exemption for foreign work applies. The DGT confirms it does, provided legal conditions are met and the exemption is limited to actual days worked abroad.

In 6 key points

How it affects those involved

Workers residing in Spain may qualify for an exemption on foreign earnings if they meet specific conditions and only apply it to days actually worked abroad.

Lifecycle

2019-04-12PublishedPublished 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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