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V2499-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

The application of the exemption under Art. 7 p) LIRPF requires the employee to be a tax resident in Spain

The DGT states that the foreign work exemption applies only if the employee is a Spanish tax resident and meets relevant regulations.

In 6 key points

How it affects those involved

Employees seconded to ESMA may only benefit from the foreign work exemption if they are tax residents in Spain and comply with applicable rules.

Lifecycle

2023-09-18PublishedPublished 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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