Skip to content
Back to index
V2137-15 14 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Workers posted abroad may qualify for foreign work exemption under certain conditions

A worker posted to Chile inquires about his tax residency and eligibility for the foreign work exemption. The DGT explains that residency depends on continuity and centre of interests, and that the exemption requires work to be genuinely carried out abroad for a non-resident entity or permanent establishment.

The question raised

Question posed: Tax residence of the taxpayer in the years 2014 and following.

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