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V1577-16 13 April 2016 · 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 does not apply to income from teaching courses if these are additional to the employment relationship

A university professor inquired whether the exemption for work performed abroad could be applied to teaching classes in Equatorial Guinea through a Spanish foundation. The DGT determined that, as the income arises from teaching courses (Art. 17.2 c), the exemption under Article 7 p) does not apply.

The question raised

Posibilidad de aplicar la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.

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