Skip to content
Back to index
V0659-14 11 March 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Exemption for foreign work not applicable without benefit to a non-resident entity

An association asks whether its employees working abroad can claim the exemption under paragraph p) of Article 7 of the LIRPF. The DGT replies that it does not apply because the work is not carried out for a non-resident entity nor does it produce a benefit to it.

The question raised

Whether the application of the exemption established in letter p) of Article 7 of Law 35/2006, of November 28, on Personal Income Tax is appropriate.

The DGT's ruling

To apply the exemption under Article 7(p) of the Personal Income Tax Law (LIRPF), the work must be performed for a non-resident entity or a permanent establishment abroad. In the case described, it is not observed that the services provided at the headquarters of international organizations produce an advantage or benefit for a non-resident entity. As this requirement is not met, the exemption cannot be applied.

Book your free first meeting