Skip to content
Back to index
V1847-21 14 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Requirements for exemption from foreign work income

The consultant asks whether they can claim exemption for work done abroad after receiving an offer in Colombia. The DGT explains that they must first be a tax resident in Spain and then meet the exemption criteria, such as the work being carried out for a non-resident entity in a country with a similar tax regime or an information exchange agreement.

The question raised

Possibility of applying the exemption under Article 7 p) of the Personal Income Tax Law.

Book your free first meeting