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V0387-20 20 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption from IRPF for foreign work available up to €60,100

A nurse who worked three months in a German hospital and then in Spain asks whether she can claim the foreign work exemption. The DGT confirms that this is possible, provided the conditions of the law are met and the annual limit is not exceeded.

The question raised

Whether the exemption provided for in Article 7 p) of the Personal Income Tax Law is applicable to the taxpayer.

The DGT's ruling

Remuneration for work effectively performed abroad is exempt from Personal Income Tax (IRPF) if provided to a non-resident entity in Spain or a permanent establishment abroad. It is also necessary that an identical or analogous tax is applied in the country where the work is performed and that it is not a tax haven. The exemption is limited to 60,100 euros per year.

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