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V1504-15 ·18 May 2015 ·consulta-vinculante Medium impact
Tax

Foreign work earnings may be exempt from IRPF if conditions are met

An NGO asks whether workers posted abroad can benefit from exemption under article 7.p) of the IRPF Law and whether the entity must withhold tax. The DGT explains that exemption requires work being carried out for a non-resident entity or a foreign permanent establishment, the existence of a similar tax in the destination country, and that it is not in a tax haven.

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2015-05-18PublishedPublished 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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