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V2272-14 4 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Exemption for foreign work not applicable if employer is a Spanish resident entity

A researcher inquired whether her income from a postdoctoral stay abroad was exempt from income tax. The DGT replied that it is not, as the contract is with a Spanish public university, not with a non-resident entity.

The question raised

Whether the income from employment derived from the described contract is eligible for the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law. Whether said income is subject to withholding and the applicable withholding rate.

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