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V1744-15 2 June 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Remuneration for work performed abroad may be exempt from Personal Income Tax under certain requirements

A query is made as to whether workers displaced to Belgium to carry out installations may apply for the exemption for work performed abroad. The DGT responds that, if they maintain tax residence in Spain, the remuneration for such work is exempt up to a limit of 60,100 euros per year.

The question raised

Question posed: Tax residence of the workers in the year 2015.

The DGT's ruling

To apply the exemption under Article 7.p) of the LIRPF, the work must be effectively performed abroad for a non-resident entity or a permanent establishment abroad. Furthermore, an identical or analogous tax must be applied in the country where the work is performed, and it must not be a tax haven. In this case, as the client is resident in Belgium, the requirements for the exemption of the remuneration accrued during the stay are met.

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