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V3436-19 13 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for work performed abroad requires services to be effectively provided to a non-resident entity

An employee of a Spanish branch of a multinational group inquires whether they can apply the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF) for international assignments. The Directorate General for Taxes (DGT) indicates that the exemption requires work to be performed for a non-resident entity or a permanent establishment abroad, while meeting the requirements for intra-group services.

The question raised

Cuestión planteada Si le resulta aplicable la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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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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