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The Spanish Tax Agency concludes that self-employed persons earning income from EU-based enterprises are not entitled to the foreign work exemption under Article 7.p) of the IRPF, as their income constitutes economic activity income, not income from employment. Additionally, if the taxpayer resides in Bizkaia, foral law applies instead of national law.
Question posed In relation to their income tax return for the 2023 tax period, whether they can apply the exemption available for workers posted abroad of up to 60,100 euros.
The exemption under Article 7 p) of the LIRPF requires that the income be derived from employment, arising from a relationship of subordination or alterity, such as an employment or civil service relationship. For its application, the work must be performed for an entity that is not resident in a territory with an analogous tax and which is not a tax haven. Since the income of a self-employed individual is considered income from economic activities pursuant to Article 27.1 of the LIRPF, they cannot benefit from this exemption.
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