Skip to content
V1778-16 ·21 April 2016 ·consulta-vinculante Medium impact
Tax

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

A civil servant inquired whether salaries earned during work trips to Macedonia under a cooperation programme were exempt from IRPF. The DGT confirms that the exemption applies if the work is carried out physically outside Spain and for a non-resident entity.

In 6 key points

How it affects those involved

The exemption applies to income from work performed abroad for a non-resident entity, provided the work is physically carried out outside Spain.

Lifecycle

2016-04-21PublishedPublished 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