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V2459-14 ·18 September 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires effective service to a non-resident entity

The DGT confirms that the exemption from IRPF for work abroad applies only if the service provides a benefit or utility to a non-resident entity, meeting intragroup services requirements.

In 6 key points

How it affects those involved

Companies with foreign subsidiaries must ensure that services rendered abroad generate tangible benefits for the foreign entity to qualify for the exemption.

Lifecycle

2014-09-18PublishedPublished 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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