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V1435-16 ·6 April 2016 ·consulta-vinculante Medium impact
FISCAL

Requirements for IRPF exemption on foreign work

An employee working in Germany and the UK asks whether the exemption for foreign work applies. The DGT states that the exemption is available if the work is carried out for non-resident entities and the country has a double taxation agreement, with a cap of €60,100.

In 6 key points

How it affects those involved

Employees working abroad for non-resident entities may qualify for an IRPF exemption under certain conditions, subject to a €60,100 cap.

Lifecycle

2016-04-06PublishedPublished 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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