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V2677-15 16 September 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for exemption of income from work performed abroad (Art. 7 p LIRPF)

The applicant asks about the requirements and evidence needed to apply for the exemption of income from work performed abroad. The DGT explains that tax residence in Spain must first be proven, and that the work must be performed for a non-resident entity or a permanent establishment abroad.

The question raised

Requirements to qualify for the exemption under Article 7 p) of Law 35/2006, on Personal Income Tax, and the method for justifying the right to said exemption.

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