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V0624-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for foreign work does not apply to economic activity income

A self-employed engineer asks whether the foreign work exemption applies to work for non-resident companies. The DGT responds that the exemption only applies to income from employment or statutory relationships, not from economic activities.

The question raised

Si le resulta de aplicación la exención regulada en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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