The initial estimate is non-binding and does not constitute personalised tax advice. The application of Article 7.p of the Spanish IRPF Act requires compliance with certain legal requirements (including: the work must be effectively performed abroad for a non-resident entity or a permanent establishment located abroad, and the country of destination must have a tax of an identical or similar nature to the IRPF and not be classified as a non-cooperative jurisdiction). Maximum exempt amount: €60,100 per year.