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V1273-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

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

A worker moving within the EU asks whether exemption for foreign work applies. The DGT states that such exemption requires work carried out for a non-resident entity or a foreign permanent establishment, and compliance with territoriality conditions.

In 6 key points

Lifecycle

2021-05-06PublishedPublished 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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