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V1306-17 ·29 May 2017 ·consulta-vinculante Medium impact
FISCAL

Requirements for claiming foreign work tax exemption

A salaried worker from an Italian company asks whether they can claim IRPF exemption for work done abroad for non-resident entities. The DGT states that the exemption applies if the conditions of the law are met, such as the work being carried out for a non-resident entity in countries with analogous taxes or information exchange agreements.

In 6 key points

How it affects those involved

Workers employed abroad by non-resident companies may qualify for IRPF exemption if specific legal conditions are met.

Lifecycle

2017-05-29PublishedPublished 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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