Skip to content
Back to index
V2773-14 14 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Exemption for foreign work not applicable if performed for a Spanish public institution

A Spanish resident researcher inquired whether she could claim exemption for income from foreign work. The DGT replied that exemption does not apply because the work is carried out for a Spanish public institution, not for a non-resident entity.

The question raised

Possibility of applying the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law and calculation of the exempt amount.

Book your free first meeting