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V3310-16 ·14 July 2016 ·consulta-vinculante Medium impact
FISCAL

Exemption possible for foreign work under IRPF rules

A worker deployed to Mexico for quality control asks whether foreign work exemption applies. The DGT confirms it does, provided the conditions of the law are met, such as the work being carried out for a non-resident entity in a country with a double taxation treaty.

In 6 key points

How it affects those involved

Workers deployed abroad may qualify for IRPF exemption if specific legal conditions are met.

Lifecycle

2016-07-14PublishedPublished 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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