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V3136-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

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

A Spanish university teacher asks whether exemption applies to work carried out in the U.S. during a service commission. The DGT states that exemption applies if the work is genuinely performed abroad for a non-resident entity and does not benefit the Spanish university.

In 6 key points

How it affects those involved

The exemption applies when foreign work is carried out for a non-resident entity and does not confer benefit to the Spanish university.

Lifecycle

2017-12-04PublishedPublished 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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