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V0850-21 12 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for exemption from income tax on foreign work

A worker posted to a Moroccan subsidiary asks whether he can claim IRPF exemption for foreign work. The DGT states that such exemption applies only if the worker is a fiscal resident in Spain and the services constitute an intragroup supply that benefits the foreign entity.

The question raised

Si le resulta de aplicación la exención regulada en el artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.

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