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V1315-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Requirements for IRPF exemption for foreign work

A worker relocated to various subsidiaries of a multinational group asks whether he can benefit from the exemption for work abroad. The DGT states that the exemption applies only if the work is carried out for a non-resident entity and constitutes an intragroup service that generates a benefit or utility to the recipient entity.

In 6 key points

How it affects those involved

Workers in multinational groups may qualify for IRPF exemption if their work is performed for a non-resident entity and constitutes an intragroup service that provides a benefit to the recipient.

Lifecycle

2015-04-29PublishedPublished 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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