{"id":1066,"date":"2017-03-30T11:06:59","date_gmt":"2017-03-30T11:06:59","guid":{"rendered":"http:\/\/www.gmtaxconsultancy.com\/?p=1066"},"modified":"2024-02-20T15:30:11","modified_gmt":"2024-02-20T15:30:11","slug":"article-7p-pay-irpf-work-abroad","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/tax\/article-7p-pay-irpf-work-abroad\/","title":{"rendered":"Article 7p: Pay IRPF for work abroad?"},"content":{"rendered":"<p>The Law that regulates Personal Income Tax (IRPF) aims to promote Spain as a country with international companies and with scientific investment and R &amp; D, although not always. Among the modifications that were made years ago for companies to see globalization as an opportunity and a tool to grow was created article 7p of the IRPF.<br \/>\nThis article includes the tax exemption for personal income tax (IRPF) for workers with payroll in a company resident in Spain that travel abroad to perform a job that is addressed to a company that does not reside in the Spanish State. Although this is nice, there are some indispensable requirements that we will see below.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/article-7p-pay-irpf-work-abroad\/#Article_7p_IRPF_Exemption_requirements_for_work_abroad\" >Article 7p IRPF: Exemption requirements for work abroad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/article-7p-pay-irpf-work-abroad\/#How_does_the_exemption_for_work_abroad_apply\" >How does the exemption for work abroad apply?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/article-7p-pay-irpf-work-abroad\/#Article_7p_IRPF_Clarifying_example\" >Article 7p IRPF: Clarifying example<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Article_7p_IRPF_Exemption_requirements_for_work_abroad\"><\/span>Article 7p IRPF: Exemption requirements for work abroad<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If, for now, you fulfil the fact of working in payroll by a company resident in Spain and you are going to carry out some type of work abroad for a non-resident entity, you must note that you also come within these requirements:<br \/>\n&#8211; Work performed abroad cannot exceed \u20ac 60,000 of remuneration.<br \/>\n&#8211; There must be an effective real displacement of the worker to the foreign country.<br \/>\n&#8211; In the country of displacement there must be a tax of the same nature or similar to that of this tax.<br \/>\n&#8211; The country of displacement cannot be a country or territory considered as a tax haven.<br \/>\n&#8211; In addition to working for a Spanish company, the person must be resident in Spain.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_does_the_exemption_for_work_abroad_apply\"><\/span>How does the exemption for work abroad apply?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>It is important that, when moving a worker abroad, article 7p of the Income Tax is taken into account in the payroll and that the exemption is directly applied. If the employee applies it directly to the IRPF, he will surely have problems, since the declaration will not coincide with the fiscal data and will have a requirement of Treasury.<br \/>\nAlso, you have to take into account some tips to make everything go well:<br \/>\n&#8211; It is necessary to keep the documents certifying the entry and exit of the country by the worker, such as airline tickets or visas.<br \/>\n&#8211; In the part of remuneration that is received in Spain will be made the corresponding withholding for the total of perceptions, not counting the exemption.<br \/>\n&#8211; The company must declare under the Key A of the Model 190 Summary of Withholdings the wages subject and under the key L Subkey 15 exempt wages.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Article_7p_IRPF_Clarifying_example\"><\/span>Article 7p IRPF: Clarifying example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To see more clearly what it is that we are explaining, let&#8217;s give an example. It would be the case of a Spanish worker from a Spanish multinational who moves to China for 3 months to carry out a project for a Chinese entity. The salary you receive during those 90 days, if it is less than \u20ac 60,000, will be exempt from IRPF taxation thanks to article 7p.<br \/>\nThe advantage obtained by applying this article is to encourage employees to accept work abroad, since without the withholding of income tax can earn more money than working in Spain. In this way, the fact of working away from home is somewhat offset.<br \/>\nIf you are going to face some type of work abroad, you fulfil (or believe that you fulfil) the requirements that we have detailed in this post and you have doubts about the article 7p of the IRPF, consult us. At GM Tax we are specialists in this type of tax cases, we study your case in detail and we advise you with total professionalism and proximity.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Law that regulates Personal Income Tax (IRPF) aims to promote Spain as a country with international companies and with scientific investment and R &amp; D, although not always. Among the modifications that were made years ago for companies to see globalization as an opportunity and a tool to grow was created article 7p of [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1067,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"class_list":["post-1066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/1066","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=1066"}],"version-history":[{"count":1,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/1066\/revisions"}],"predecessor-version":[{"id":13717,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/1066\/revisions\/13717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media\/1067"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=1066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=1066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=1066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}