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V1315-15 29 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for IRPF exemption for foreign work

A worker relocated to various subsidiaries of a multinational group asks whether he can benefit from the exemption for work abroad. The DGT states that the exemption applies only if the work is carried out for a non-resident entity and constitutes an intragroup service that generates a benefit or utility to the recipient entity.

The question raised

Application of the exemption established in letter p) of Article 7 of the Personal Income Tax Law.

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