Skip to content
V2192-21 ·30 July 2021 ·consulta-vinculante Medium impact
Tax

The exemption for work performed abroad requires that the service be provided to a non-resident entity

DGT states that the company must apply general withholding, unless conditions for exemption due to foreign work are met.

In 6 key points

How it affects those involved

Employers must assess whether foreign work qualifies for IRPF exemption to determine retention obligations.

Lifecycle

2021-07-30PublishedPublished 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