I am working for a Spanish Company dedicated to the implementation and development of technology solutions. My main role is to seek for new clients, mainly outside of Spain. I usually travel approx.. 15 days per month. Can I claim for the application of the 7p) exemption in Spain?

The Spanish Personal Income Tax Law provides with several requirements for the application of the exemption from the work performed abroad. One of these requirements, is that services must be rendered for the benefit of a non resident company or for a Permanent Establishment located outside of Spain.

To the extent that your role is looking for clients for the Spanish Company, the Spanish Tax Authorities would understand that the beneficiary of the work is neither a non-resident entity, nor a Permanent Establishment outside of Spain. Notwithstanding, this is a complex exemption, and a case by case analysis should be done.

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