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V3267-18 26 December 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for work performed abroad requires services to provide an advantage or utility to the non-resident entity

A company sought clarification on whether the salary of an industrial director travelling abroad could be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) explains that to qualify for the exemption, the work must be effectively performed outside Spain and for a non-resident entity. In the context of corporate groups, this requires that the service provides a utility to the foreign entity.

The question raised

Cuestión planteada En relación con las remuneraciones salariales pagadas al director industrial, si es de aplicación la exención prevista en la letra p) del artículo 7 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, en base a:

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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