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V2438-24 ·4 December 2024 ·consulta-vinculante Medium impact
Tax

Exemption under Art. 7.p) IRPF for foreign work: requirements when earnings exceed 60,100 euros

A Spanish resident working in Portugal whose income exceeds 60,100 euros in 2024 asks about the application of the exemption under Article 7.p) of the IRPF law. The DGT recalls the three cumulative requirements (effective overseas relocation, non-resident company or entity recipient, and a similar tax or CDI with information exchange clause), confirms that Portugal meets the third requirement, but cannot verify the second due to missing data. It does not address the question regarding the completion of the declaration form, referring the issue to the AEAT's Tax Management Department.

In 6 key points

How it affects those involved

Taxpayers working in Portugal with income above 60,100 euros must verify all three conditions for the IRPF exemption under Article 7.p), particularly the existence of a non-resident recipient and a tax treaty with information exchange provisions. The lack of data on the recipient entity prevents definitive assessment.

Lifecycle

2024-12-04PublishedPublished 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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