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V3371-16 ·18 July 2016 ·consulta-vinculante Medium impact
FISCAL

Foreign relocation compensation may be exempt from IRPF under LIRPF art. 7.p

The query asks whether the foreign work exemption applies to regular salary or voluntary relocation compensation. The DGT clarifies that the exemption applies to earnings from the employment relationship and specific relocation payments, provided legal requirements are met.

In 6 key points

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2016-07-18PublishedPublished 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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