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V1926-15 ·18 June 2015 ·consulta-vinculante Medium impact
Tax

Exemption from IRPF available for non-resident company's foreign work

A Spanish resident employee provides services in Portugal for a Portuguese company. The DGT confirms that the exemption for foreign work income applies.

In 6 key points

How it affects those involved

Non-resident companies may benefit from IRPF exemption for income derived from foreign work performed by resident employees.

Lifecycle

2015-06-18PublishedPublished 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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