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V0694-21 23 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for foreign work cannot be claimed if working from Spain remotely

A Spanish resident asked whether they could claim the exemption for work abroad if performing remote work for a foreign company without travelling. The DGT has stated that such exemption is not possible because the work was carried out in Spain.

The question raised

Question raised: Yes, even if there have been no displacements abroad, the exemption regulated in Article 7 p) of the Personal Income Tax Law may be applied.

The DGT's ruling

To apply the exemption under Article 7 p) of the Personal Income Tax Law (LIRPF), it is necessary that the work is effectively performed abroad. This requires both the displacement of the worker outside of Spain and that the workplace is temporarily located outside the national territory. As the work is performed in Spain through teleworking, the requirements for the exemption are not met.

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What is published here, applied to a company or a specific case. The first meeting is free.

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