Skip to content
Back to index
V1767-18 19 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Requirements for exemption on income from work performed abroad and its application to intra-group services

A manager resident in Spain enquires about the application of the exemption for work performed abroad and how to calculate the proportional allocation. The DGT rules that the exemption requires the work to be performed for a non-resident entity and that the intra-group service requirements must be met, excluding the portion corresponding to the Spanish entity.

The question raised

Cuestión planteada Si resulta aplicable la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas, y forma de aplicar el criterio de reparto proporcional.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact