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V1384-18 28 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for work performed abroad is not applicable if the activity is primarily educational

A taxpayer inquired whether they could claim an exemption on employment income for having spent five months in Luxembourg as a National Vocational Training Expert. The Directorate General for Taxes (DGT) ruled that the exemption does not apply because the activity is primarily educational in nature and does not constitute employment for a non-resident entity.

The question raised

Cuestión planteada Si le es de aplicación la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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