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V0935-17 12 April 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Exemption for work performed abroad requires an employment relationship, not a commercial contract

A resident in Spain inquired whether they could apply for the exemption for work performed abroad through a commercial contract with a company in the British Virgin Islands. The Directorate General for Taxes (DGT) ruled that the exemption only applies to employment income derived from an employment or statutory relationship, rather than commercial activities.

The question raised

Si tendría derecho a aplicar la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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