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V2726-18 ·15 October 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for claiming exemption for work abroad (Art. 7.p LIRPF)

A company asks whether its employees working abroad can claim the exemption under Article 7.p of the LIRPF. The DGT explains the conditions for carrying out work for non-resident entities and the method for calculating the exempt income.

In 6 key points

How it affects those involved

The exemption applies only when work is carried out for a non-resident entity, and the income is calculated proportionally based on the work performed.

Lifecycle

2018-10-15PublishedPublished 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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