Article 7.p) Personal Income Tax (IRPF) exemption: COMPLETE MANUAL for applying the tax benefit

In this Manual, fully updated as of today, particularly in light of the recent 2021 judgments of the Supreme Court and the National High Court (Audiencia Nacional), our colleague Jordi Vilardell provides a comprehensive overview intended to continue helping companies and workers in their day-to-day dealings with the exemption for work performed abroad.

For this reason, the Manual addresses the most frequent questions that arise when applying the exemption:

Part 1.- What is the 7p exemption and what requirements must be met?

Part 2.- How is the 7p exemption calculated?

Part 3.- How should the 7p exemption be applied?

Part 4.- How can the company help in applying the exemption?

Part 5.- What are the usual reasons why the 7p exemption is denied?

Part 6.- What does the future hold?

If you need any advice on this matter, please do not hesitate to contact our Tax team.