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V0747-14 18 March 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from training courses without a labour relationship does not benefit from foreign work exemption

A military pilot asks whether payments for theoretical and practical training in France for a French company may qualify for the foreign work exemption. The DGT responds that, as no labour relationship exists with the French entity, such income is considered income from work under Article 17.2 c) and is not covered by the exemption under Article 7 p).

The question raised

Tax classification of the amounts received for the provision of instructional services.

The DGT's ruling

Income from providing courses, lectures, or seminars is, as a general rule, employment income. The exemption for work performed abroad under Article 7.p) of the Personal Income Tax Law (LIRPF) applies to income derived from an employment or statutory relationship. If the income is received without an employment relationship linking the taxpayer to the foreign entity, said exemption is not applicable.

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