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V1012-14 ·9 April 2014 ·consulta-vinculante Medium impact
Tax

Tax exemption for foreign work depends on specific conditions

A worker inquired whether income from work in Angola and India was subject to IRPF withholding. The DGT explains that if the taxpayer maintains fiscal residence in Spain, they must pay tax on worldwide income, but may apply the exemption under Article 7.p) if certain conditions are met.

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2014-04-09PublishedPublished 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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