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V1317-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Requirements for claiming IRPF exemption for foreign work

A wind maintenance company asks whether its technicians deployed abroad can claim the exemption under article 7.p) of the IRPF law. The DGT states that the exemption applies if the work is carried out for non-resident entities in countries with taxes analogous to IRPF or double taxation agreements.

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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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