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V2870-19 ·17 October 2019 ·consulta-vinculante Medium impact
Tax

Requirements and limits of exemption for foreign work income

A Spanish employee deployed to the UK by her Spanish employer asked whether her consultancy income earned there was exempt. The DGT confirms that the conditions for applying the exemption under article 7.p) of the LIRPF are met.

In 6 key points

How it affects those involved

The exemption applies to income from work performed abroad under specific conditions, confirming eligibility for foreign-based consultants.

Lifecycle

2019-10-17PublishedPublished 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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