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V0045-15 12 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Requirements for exemption from foreign work income

A worker deployed to India to assist in setting up a linked company's factory asks whether he can claim exemption for foreign work. The DGT states that such exemption applies only if the service constitutes an intragroup service that generates an advantage or benefit to the non-resident entity.

The question raised

Whether the application of the exemption established in letter p) of Article 7 of Law 35/2006, of November 28, on Personal Income Tax is appropriate.

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