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V3885-16 15 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for exemption of income from work performed abroad

A worker seconded to Denmark enquires whether they can apply for the personal income tax (IRPF) exemption for work performed abroad. The DGT indicates that application depends on meeting requirements regarding physical displacement, the recipient being a non-resident entity, and the existence of an analogous tax in the destination country.

The question raised

Question posed: Whether, in relation to the work performed in Denmark, the requirements for applying the exemption under Article 7 p) of Law 35/2006 on Personal Income Tax are met.

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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