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V0140-17 23 January 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements and means of proof for the exemption of income from work performed abroad

A query was made regarding how to justify meeting the requirements for the exemption of income from work performed abroad. The DGT explains that the taxpayer must prove the facts constituting the right using any means of proof valid under the law.

The question raised

Question posed: Method of justifying compliance with the requirements to qualify for the exemption regulated in letter p) of Article 7 of the Personal Income Tax Law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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