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V2389-19 ·11 September 2019 ·consulta-vinculante Medium impact
FISCAL

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

A Spanish resident worker employed in Germany asks whether they qualify for exemption from foreign work income. The DGT states that eligibility depends on the work being carried out for a non-resident entity in a non-tax haven country.

In 6 key points

How it affects those involved

Workers employed abroad may qualify for income exemption if the work is performed for a non-resident entity in a non-tax haven country.

Lifecycle

2019-09-11PublishedPublished 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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