Understanding Article 7(p) of the LIRPF
Article 7(p) of the Ley del Impuesto sobre la Renta de las Personas Físicas (LIRPF) is a crucial provision within Spanish tax law that offers significant tax relief to individuals earning income from work performed abroad. This article, often referred to as the "expatriate exemption," provides a partial or full tax exemption for income earned outside of Spain, subject to certain conditions. Below, we delve into the specifics of this article, the requirements for eligibility, and its practical implications.
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