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V1916-17 19 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for the exemption of income from employment performed abroad (Art. 7.p LIRPF)

An employee of a Spanish subsidiary travelling within Europe enquires whether they can apply for the exemption on employment income earned abroad. The DGT states that requirements must be met regarding the entity receiving the service and the nature of the tax in the destination country.

The question raised

Question raised Whether the exemption provided for in article 7 p) of the Personal Income Tax Law is applicable to you.

Apply this to a real case

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

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