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V1170-20 ·30 April 2020 ·consulta-vinculante Medium impact
Tax

Exemption possible for foreign work if conditions met

A worker deployed abroad to provide services for the European Space Agency asks whether exemption under article 7.p) of the LIRPF applies. The DGT confirms it does if the work is carried out for a non-resident entity in a jurisdiction with analogous tax regime, not a tax haven.

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2020-04-30PublishedPublished 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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