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V1551-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption of €60,100 for foreign work available if conditions met

A worker with frequent overseas assignments asks about tax exemption for foreign work. The DGT clarifies that exemption requires work for non-resident entities and that the jurisdiction must have a tax system similar to IRPF.

The question raised

I 1.- Whether, within the limit of 60,100 euros, the remuneration for work accrued during days of stay abroad is exempt from taxation in accordance with Article 7 p) of the Personal Income Tax Law.

The DGT's ruling

The exemption requires that the work be performed for a non-resident entity or a permanent establishment abroad. In cases of related companies, the service must provide an advantage or benefit to the non-resident entity. Representation tasks or the closing of agreements for the Spanish employer do not meet this requirement. The calculation includes travel days and is subject to an annual limit of 60,100 euros.

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