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V0785-25 6 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Exemption not applicable for online classes taught from Spain

A university teacher asked whether income from online classes delivered from Spain for a US company is exempt. The DGT states that the exemption does not apply as the work was not physically performed abroad.

The question raised

Whether, regarding the amount collected from the United States company, the exemption regulated in Article 7 p) of the Personal Income Tax Law is applicable.

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, which requires the worker's displacement outside of Spain and that the workplace is located outside the national territory. Since the services were provided online from Spain, the requirements for the exemption are not met, regardless of whether the paying entity is a non-resident.

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