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V0528-18 26 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for exemption from foreign work income

A worker based in Madrid with frequent overseas trips asks whether she can benefit from exemption under article 7.p) of the LIRPF. The DGT states that eligibility depends on whether the work is carried out for a non-resident entity or a foreign permanent establishment, and that the country must meet the conditions of not being a fiscal haven.

The question raised

Whether the exemption regulated in letter p) of Article 7 of the Personal Income Tax Law is applicable.

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