Work carried out abroad can benefit from an exemption of up to 60,100 euros per year, provided that certain requirements are met. This is provided by art. 7 of the IRPF Law or commonly known in Spain as “exemption 7p”.
The new forms of work make it possible to apply an exemption on the salary of the days worked abroad. In this sense, Spanish legislation provides for the exemption for work carried out abroad and commonly known as “7p”, as it is the article of the IRPF law in which it is developed.