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V0687-18 14 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption not applicable for foreign work carried out on behalf of Spanish public administration

A worker inquired whether the proportional salary for days spent attending meetings in Belgium could be exempt from income tax. The DGT responded that the exemption does not apply because the work is not carried out for a non-resident entity, but rather in the interest of the Spanish public administration.

The question raised

Whether the exemption provided in letter p) of Article 7 of the Personal Income Tax Law is applicable to the proportional part of the remuneration corresponding to the days of attendance at the aforementioned meetings in Brussels.

The DGT's ruling

To apply the exemption provided in Article 7(p) of the Personal Income Tax Law (LIRPF), the work must be performed for a non-resident company or entity or a permanent establishment abroad. In this case, by representing the Spanish Administration in a group of experts, the work is performed in the interest of the Administration for which the applicant works. Therefore, the requirement of performing the work for a non-resident entity is not met.

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