Skip to content
V0856-19 ·23 April 2019 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work earnings not applicable under special IRPF regime

The DGT confirms that workers under the special IRPF regime for relocation cannot claim exemption for foreign earnings due to regime rules.

In 6 key points

How it affects those involved

Workers relocated under the special IRPF regime are unable to benefit from tax exemption on foreign income.

Lifecycle

2019-04-23PublishedPublished 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