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V2590-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

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

A Spanish resident worker providing services to a Swiss company and travelling to several countries asks whether the foreign work exemption applies. The DGT confirms that the exemption applies only to days spent abroad, provided the conditions of the entity and destination country are met.

In 6 key points

How it affects those involved

Workers engaged in foreign assignments may qualify for income exemption under specific conditions, reducing tax liability on foreign work days.

Lifecycle

2016-06-13PublishedPublished 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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