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V0888-20 ·16 April 2020 ·consulta-vinculante Medium impact
FISCAL

Diplomatic missions not considered permanent establishments for foreign work exemption

The DGT determines that income from services rendered in diplomatic missions in Cape Verde and Mauritania does not qualify for exemption under article 7(p) of the LIRPF, as diplomatic missions are not deemed permanent establishments.

In 5 key points

How it affects those involved

Income from services provided in diplomatic missions abroad is not exempt from taxation under the LIRPF's foreign work exemption rules.

Lifecycle

2020-04-16PublishedPublished 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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