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V0767-20 7 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Foreign work exemption requires intragroup services in tax-similar countries

A company asks whether salaries of two executives posted abroad can benefit from exemption under article 7 p) of the LIRPF. The DGT states that the exemption applies only if specific conditions regarding the nature of the service and the tax regime of the destination country are met.

The question raised

Regarding the salary remuneration paid by the applicant to both executives, whether the exemption regulated in Article 7 p) of the Personal Income Tax Law is applicable to them.

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