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V1512-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Foreign earnings may be exempt from IRPF up to 60,100 euros annually

A Spanish company asks whether salaries and allowances for workers sent abroad are tax-exempt. The DGT responds that exemption under article 7 p) of the IRPF Law applies if residence, non-resident entity, and country with information exchange agreement conditions are met.

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2024-06-20PublishedPublished 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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