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V5094-16 ·24 November 2016 ·consulta-vinculante Medium impact
Tax

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

An employee stationed in the United States and Bolivia asks whether they can claim exemption for foreign work. The DGT rejects the query for the 2013 period due to timeliness and conditions the applicability for 2015 on meeting specific requirements.

In 6 key points

How it affects those involved

The exemption for foreign work income is only applicable under strict conditions and with a time limit, limiting its use to specific cases and periods.

Lifecycle

2016-11-24PublishedPublished 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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