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A Spanish resident worker providing services to a company in Saudi Arabia asks whether the exemption for foreign work applies. The DGT confirms it does, provided legal conditions are met and the exemption is limited to actual days worked abroad.
Cuestión planteada Si procede la aplicación de la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas. En caso afirmativo, si la totalidad de los rendimientos percibidos estaría exenta con el límite de 60.100 euros.
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