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V0870-17 10 April 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Exemption for work performed abroad requires an employment or statutory relationship

An employee who also serves as a co-manager of a French company has enquired whether they can apply for the exemption for work performed abroad. The DGT clarifies that the exemption only applies to income derived from an employment relationship and not to remuneration for administrative functions.

The question raised

Cuestión planteada Si cumple los requisitos para aplicar la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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