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V5387-16 ·21 December 2016 ·consulta-vinculante Medium impact
Tax

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

A Spanish resident worker providing services on Danish ships asks whether exemption for foreign work applies. The DGT states that exemption is possible if LIRPF requirements are met, such as working for a non-resident entity and where a tax similar to IRPF is applied at the place of work.

In 6 key points

How it affects those involved

Workers employed abroad by non-resident entities may qualify for tax exemption under LIRPF if conditions are met.

Lifecycle

2016-12-21PublishedPublished 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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