{"id":29030,"date":"2019-06-05T17:36:11","date_gmt":"2019-06-05T15:36:11","guid":{"rendered":"https:\/\/blog.escura.com\/?p=16789"},"modified":"2022-02-04T13:04:42","modified_gmt":"2022-02-04T12:04:42","slug":"the-supreme-court-extends-the-scope-of-the-exemption-for-work-performed-abroad-in-its-judgment-of-28-march-2019","status":"publish","type":"post","link":"https:\/\/www.escura.com\/en\/the-supreme-court-extends-the-scope-of-the-exemption-for-work-performed-abroad-in-its-judgment-of-28-march-2019\/","title":{"rendered":"The Supreme Court extends the scope of the exemption for work performed abroad in its judgment of 28 March 2019"},"content":{"rendered":"

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\"\"The exemption for work performed abroad under Section 7.p) of the Personal Income Tax Legislation (hereinafter, PIT) provides that work income received in Spain for work performed abroad with a limit of 60,100 Euros is tax exempt, with the following requirements:<\/p>\n

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  1. That such work is carried out for a company or entity non-resident in Spain or a permanent establishment located abroad under the conditions that are established by<\/li>\n
  2. That a tax of a similar nature applies in the territory in which the work is performed, and it is not a country or territory considered to be a tax haven.<\/li>\n<\/ol>\n

    One of the most controversial requirements of this article has been to prove that the recipient of the services provided by the employee abroad is a non-resident entity, especially when the entities benefiting from the services belong to the same business group.<\/p>\n

    In the judgment of 28 March 2019, the Supreme Court lays down the following interpretative criteria in relation to the application of the exemption for work performed abroad under Article 7.p) of the PIT Legislation:<\/p>\n