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V0827-23 10 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Exemption not applicable for training work abroad

The consultant asks whether exemption for work abroad can be claimed after being sent to the European Commission as a National Expert in Vocational Training. The DGT responds that it does not apply because the activity is fundamentally training-based and not work for a non-resident entity.

The question raised

Whether the exemption regulated in Article 7 p) of the Personal Income Tax Law is applicable.

The DGT's ruling

The exemption under Article 7 p) of the Personal Income Tax Law requires that the work be performed for a non-resident company or entity or a permanent establishment abroad. Since the activity of National Experts in Vocational Training is fundamentally educational in nature, it does not constitute work performed for a non-resident entity per se. Therefore, the requirements to apply said exemption are not met.

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