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V2248-17 8 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for exemption on income from work performed abroad

A company enquired whether employees providing services abroad to subsidiaries and clients could benefit from the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) stated that for this to apply, the work must be effectively performed outside Spain, for a non-resident entity, and in countries with tax systems analogous to the Spanish Personal Income Tax.

The question raised

Cuestión planteada En relación con los empleados de la consultante y por los servicios que prestan en el extranjero a las filiales del grupo y a los clientes no residentes en España, 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.

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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