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V1371-16 1 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for claiming exemption for foreign work (Art. 7.p LIRPF)

A university lecturer asks whether she can claim exemption for work done abroad. The DGT replies that the exemption does not apply as the activity is not carried out for a non-resident company or entity or a permanent establishment abroad.

The question raised

Whether the exemption provided for in letter p) of article 7 of the Personal Income Tax Law is applicable.

The DGT's ruling

To apply the exemption under article 7.p) of the LIRPF, the work must be effectively performed abroad for a company or entity not resident in Spain or a permanent establishment located abroad. In this case, the professor's activity does not constitute work performed for a non-resident entity, therefore the exemption is not applicable.

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