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V0632-15 20 February 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Requirements and calculation of exemption for foreign work

A Spanish resident worker asks whether they can claim the exemption under article 7.p) of the LIRPF for work abroad and how to calculate it. The DGT responds that the exemption is possible if the work is carried out for a non-resident entity in countries with analogous taxes, excluding tax havens.

The question raised

Whether the application of the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is appropriate for the days the taxpayer works abroad and the method of calculation.

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