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V0913-17 ·11 April 2017 ·consulta-vinculante Medium impact
Tax

Requirements and limits for exemption due to foreign work (Art. 7.p LIRPF)

The DGT confirms that workers deployed abroad for naval duties may qualify for the exemption under Article 7.p of the LIRPF, provided the conditions of a non-resident entity, absence of tax haven status, and actual overseas deployment are met.

In 6 key points

How it affects those involved

Workers engaged in foreign naval duties may benefit from the exemption under Article 7.p of the LIRPF if the specified conditions are fulfilled.

Lifecycle

2017-04-11PublishedPublished 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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