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The DGT confirms that a commercial director cannot claim exemption from work income earned abroad as the services are provided in the interest of a Spanish resident company.
Question posed: Whether the exemption established in letter p) of Article 7 of the Personal Income Tax Law may be applied to the remuneration received for the functions performed as a commercial director.
The exemption under Article 7(p) of the Personal Income Tax Law (LIRPF) requires that the work be performed for a non-resident company or a permanent establishment abroad. In this case, the services are carried out in the interest of the requesting company, which is a resident in Spain. Therefore, the requirement regarding the recipient entity is not met to apply said exemption.
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