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V2870-19 17 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements and limits of exemption for foreign work income

A Spanish employee deployed to the UK by her Spanish employer asked whether her consultancy income earned there was exempt. The DGT confirms that the conditions for applying the exemption under article 7.p) of the LIRPF are met.

The question raised

Question posed: Whether the exemption regulated in Article 7 p) of the Personal Income Tax Law is applicable to you.

The DGT's ruling

Income from employment performed abroad is exempt if provided to a non-resident entity or a permanent establishment abroad. The territory must have an analogous tax and not be a tax haven, or have a double taxation treaty with information exchange. The exemption includes specific and non-specific remuneration (the latter calculated by proportional distribution of days). The maximum limit is 60,100 euros per year.

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What is published here, applied to a company or a specific case. The first meeting is free.

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