Skip to content
Back to index
V0516-20 4 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Requirements for exemption from income tax on foreign group work

A Spanish company asks whether income from a technician deployed abroad by a French parent company is exempt from Spanish personal income tax. The DGT states that exemption depends on the work being genuinely carried out outside Spain, for a non-resident entity, in countries with analogous taxes, excluding tax havens.

The question raised

Whether the income from employment received by the technical manager during the days they are deployed abroad by the applicant to provide said technical services requested by the parent company is subject to the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law.

Book your free first meeting