Skip to content
V1539-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

Requirements for IRPF exemption for foreign work and group services

The DGT confirms that exemption for foreign work applies only if the service provides a benefit or utility to the non-resident entity in accordance with corporate tax regulations.

In 6 key points

How it affects those involved

Workers assigned to permanent establishments in France and Germany of a group company may qualify for IRPF exemption if the services generate a benefit or utility to the non-resident entity.

Lifecycle

2014-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact