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V1743-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Requirements for claiming exemption from foreign work income (Art. 7.p LIRPF)

A Spanish resident worker asks whether they can claim exemption for income earned abroad after being deployed to Sweden and Iraq. The DGT states that the exemption depends on specific conditions relating to the recipient entity and the tax regimes of the countries where work is performed.

In 6 key points

How it affects those involved

The exemption for foreign work income is conditional on compliance with specific criteria regarding the recipient entity and the tax systems of the countries in which the work is carried out.

Lifecycle

2015-06-02PublishedPublished 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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