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V1478-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work depends on recipient entity being non-resident

A Spanish resident taxpayer asks whether income from work in Luxembourg, after relocating there, qualifies for exemption under article 7.p) of the IRPF Law. The DGT states that the exemption applies only if all legal requirements are met, particularly the nature of the recipient entity.

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2024-06-18PublishedPublished 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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