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V2109-14 ·1 August 2014 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work earnings

A Spanish company asked whether its employees working abroad may benefit from exemption under letter p) of article 7 of the LIRPF. The DGT responds that this is possible if the work is carried out for a non-resident entity or a permanent establishment, group services rules are met, and the destination country is not a tax haven.

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2014-08-01PublishedPublished 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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