If you have worked outside Spain, you may have paid more IRPF than you owed.
We analyse your case, estimate the amount you could recover and advise you on the best way to apply it correctly.
Request your free assessmentCheck whether you can apply the Section 7.p exemption and obtain the corresponding refund in your Spanish income tax return.
If you have worked abroad and your employer did not apply the exemption in your payroll, our team will review whether it can be applied and the potential amount to be refunded, as well as the steps to regularise your situation.
Request your assessmentIf you are an employee who has performed work abroad, or your company posts employees outside Spain, it is worth checking whether you can benefit from the Section 7.p exemption of the Spanish IRPF Act.
These are some of the profiles and situations in which it is worth analysing its potential application:
If you identify with any of these profiles, it is worth reviewing your situation.
Applying Section 7.p may result in a significant reduction in your IRPF or a refund of overpaid tax.
We offer a free initial assessment, with no obligation, to evaluate your situation and guide you on the best approach for your case.
We review your situation and assess the potential application of Section 7.p in your IRPF, including an estimate of the economic impact and advice on the next steps.
Free assessment
If you have worked abroad in previous years, we help you analyse the feasibility of recovering overpaid IRPF by amending non-time-barred tax returns. We handle the preparation of the file, drafting of the request and support throughout the procedure.
Start the process
We advise companies on the correct application of Section 7.p for posted employees, optimising taxation and ensuring regulatory compliance.
Get in touchThese are some real examples in which the application of Section 7.p has allowed clients to recover significant amounts in their IRPF.
Carlos works as an airline pilot and provided services abroad for 31 days in 2022 and 145 days in 2023. After reviewing his situation and correctly applying the Section 7.p exemption, we secured a refund of €6,450.
This professional profile typically accumulates a large number of days working outside Spain depending on routes flown, making them a clear beneficiary of Section 7.p.
€6,450
Consultant at a major company posted by their employer in 2020 to the United Kingdom for two months, plus several days in Germany, and in 2021 to Japan for over 100 days. After reviewing the situation and correctly applying the Article 7.p exemption, we recovered €16,583 for 2020 and €28,000 for 2021.
In these cases, the worker is based at the client's premises — a very common scenario in international consulting projects and clearly compatible with the application of Section 7.p.
€16,583 + €28,000
Employee of a Spanish company belonging to an international group who travels to other group entities to perform technical assistance — specifically the commissioning and overhaul of machinery, as well as training other group employees in these duties.
After studying the case and correctly applying the Article 7.p exemption in his IRPF return, the Spanish Tax Agency refunded €3,840 as a result of the declaration.
€3,840
Javier, a building engineer at a Spanish construction company, was sent to Colombia and Morocco for periods of between one and three months to coordinate the execution of works carried out in those countries.
His employer did not apply the Section 7.p exemption on his payroll; however, the Spanish Tax Agency refunded €9,015 after we filed an undue-payment refund procedure for prior years from our firm.
€9,015Your case may also fit within the Article 7.p exemption
Discuss my caseMany workers are unaware that, if they have worked abroad, applying Section 7.p may result in a refund in their IRPF.
If your employer applies the exemption, withholdings will already be correct.
If it was not applied in payroll, it can be included in the return, which may result in a refund.
You can request the amendment within a 4-year period and recover what was overpaid.
Experience in analysing and applying Section 7.p for both individuals and companies.
We are with you from the initial review to the submission.
Continuous monitoring of regulations and administrative criteria.
Clear information on scope, fees and potential outcomes.
We analyse your case with no obligation and tell you whether you can recover IRPF for work performed abroad.
Monday to Thursday, 08:00 to 17:00
Friday, 08:00 to 15:00
Closed on Saturdays and Sundays
Article 7.p of the Spanish Personal Income Tax Act allows Spanish tax residents to exempt from taxation the employment income earned for work performed abroad, up to a maximum of €60,100 per year, provided that certain requirements are met.
The Article 7.p exemption may apply to Spanish tax residents who have performed work abroad as employees, provided that the legal requirements are met. It applies both to occasional trips and to longer stays, and its feasibility depends on the specific circumstances of each case.
The main requirements are: being a Spanish tax resident, the work must actually be performed abroad, the beneficiary of the services must be a non-Spanish-resident entity or a permanent establishment located abroad, and a tax of an identical or similar nature to the Spanish IRPF must exist in the territory where the work is performed.
The calculation is made in proportion to the days actually worked abroad over the total employment income, with a maximum cap of €60,100 exempt per year.
Yes, the maximum exempt amount is €60,100 per year.
If the exemption was not applied in your payroll, it can be included in your income tax return, which may result in a significant refund of overpaid IRPF.
The process includes the analysis of the situation, preparation of supporting documentation, submission to the Spanish Tax Agency and follow-up until resolution. Our team is with you every step of the way.
Generally, documentation is required that proves the trips (boarding passes, bookings), employment contracts or agreements, and documentation that justifies the existence of a non-resident beneficiary of the services rendered.
Yes, it is possible to request the correction of tax returns for the last 4 non-time-barred fiscal years to recover overpaid IRPF.
In the event of a rejection, appeal options are available. Our team analyses each case and assesses the available options to defend the application of the exemption.
Compatibility depends on each specific situation. Our team analyses the complete tax context to optimise taxation.
The amount depends on the income and days worked abroad. You can use our calculator to obtain a non-binding estimate.