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V2612-15 8 September 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Foreign work exemption requires employment relationship and specific conditions

The consultant asks what requirements must be met to claim exemption from foreign work income. The DGT responds that it does not apply to self-employed individuals and that for workers on behalf of third parties, it requires residency in Spain, work for non-resident entities, and the destination country not being a tax haven.

The question raised

Cuestión planteada Requisitos a cumplir para poder acogerse a la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.

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