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V2479-17 ·3 October 2017 ·consulta-vinculante Medium impact
Tax

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

A Spanish resident worker providing services to a UK company across various EU countries asks whether the foreign work exemption applies. The DGT states that the exemption is applicable as long as the legal requirements are met in each country where the work is carried out.

In 6 key points

How it affects those involved

The exemption is available to Spanish residents working abroad for non-resident entities, provided the legal conditions are met in each country where services are rendered.

Lifecycle

2017-10-03PublishedPublished 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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