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V1080-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

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

A Spanish consultant working in London for a UK company asks whether they can claim exemption for foreign work income. The DGT states that eligibility depends on meeting legal requirements, particularly regarding the recipient entity of the services.

In 6 key points

How it affects those involved

The exemption for foreign work income depends on compliance with legal conditions, especially concerning the recipient entity.

Lifecycle

2019-05-21PublishedPublished 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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