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V2419-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Foreign earnings may be exempt from IRPF if conditions met

The DGT clarifies that foreign earnings from temporary EU assignments may be exempt from IRPF, provided specific conditions are met, such as the work being carried out for a non-resident entity in a country with an information exchange agreement.

In 6 key points

How it affects those involved

Workers on temporary EU assignments may benefit from IRPF exemption if their employment meets defined criteria.

Lifecycle

2023-09-07PublishedPublished 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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