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V2663-17 18 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Requirements for exemption of income from work performed abroad

A worker resident in Spain who travels internationally to provide services asks whether they can apply the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) responds that this is possible provided the work is performed for a non-resident entity and in countries with a tax system similar to Spanish income tax or an information exchange agreement in place.

The question raised

Cuestión planteada 1) Si le es de aplicación la exención regulada en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas y forma de cálculo de la renta exenta.

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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