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V0008-14 3 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for exemption from foreign work income

A worker temporarily posted abroad by her employer asks whether she can benefit from the exemption for income from foreign work. The DGT states that the exemption applies when work is carried out for non-resident entities in countries with analogous taxes and not in tax havens, and where group services exist, there must be a real intragroup service.

The question raised

Si procede la aplicación de la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.

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