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V2590-18 25 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Exemption for work performed abroad requires services to be effectively provided to a non-resident entity

A worker resident in Spain, who travels abroad and reports to a Dutch parent company, has enquired whether they can apply the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) indicates that to apply this exemption, the work must be performed for a non-resident entity or a permanent establishment abroad, assessing whether a genuine intra-group service exists.

The question raised

Cuestión planteada Si le resulta aplicable la exención prevista en la letra p) del artículo 7 de la Ley 35/2006, 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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