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V2349-17 15 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption not applicable to foreign freelance income

A Spanish self-employed worker asked whether income from services provided to a US company abroad was exempt. The DGT replied that the exemption only applies to earnings from employment or statutory relationships.

The question raised

In relation to the income received from the American company (both for days worked abroad and days worked in Spain), whether the exemption provided for in Article 7 p) of the LIRPF is applicable.

The DGT's ruling

The exemption under Article 7 p) of the LIRPF applies solely to the income from employment defined in Article 17.1 of said law, which derives from an employment or statutory relationship. As there is no employment relationship between the applicant and the American company, but rather a provision of professional services, it is not possible to apply the exemption.

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