Skip to content
V1776-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Self-employed individuals not covered by foreign work exemption under Article 7.p) IRPF

The Spanish Tax Agency concludes that self-employed persons earning income from EU-based enterprises are not entitled to the foreign work exemption under Article 7.p) of the IRPF, as their income constitutes economic activity income, not income from employment. Additionally, if the taxpayer resides in Bizkaia, foral law applies instead of national law.

In 6 key points

Lifecycle

2024-07-17PublishedPublished 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