Tax advantages

Article 7p

What is Article 7p of the IRPF?

Article 7p (art. 6 of RD 439/2007) establishes that income earned by a Spanish taxpayer from work activities carried out abroad may be exempt from taxation in Spain, provided the following conditions are met:

Tax residency in Spain: The worker must be a tax resident in Spain during the year the income is generated.

Work performed abroad: The exempt income must come from activities physically carried out outside of Spain.

Foreign employer: The work must be linked to a company or entity that is not a tax resident in Spain.

Equivalent tax abroad: In the country where the service is provided, there must be a tax similar to the Spanish IRPF, although payment of this tax is not necessarily required.

Up to €60,100: The maximum exempt income under this provision in a fiscal year is €60,100.

Benefits of Article 7p for Professionals Contracted by Air Talent Management

At Air Talent Management, we help aviation professionals maximize the benefits of Article 7p. By being employed through our company based in Andorra, our workers can access an optimized tax framework that includes:

Compatibility with Andorra’s tax benefits: While maintaining tax residency in Spain, professionals working under a contract managed from Andorra can benefit from this exemption along with other tax incentives available in the Principality.

Increased net income: By significantly reducing taxable income with the exemption of up to €60,100, professionals enjoy a higher net income.

Simplified management: We handle all legal and administrative aspects to ensure workers meet the necessary requirements to qualify for this exemption.

Why Trust Air Talent Management?

Our expertise in managing international personnel and our strategic location in Andorra enable us to provide tailored tax solutions, maximizing the benefits of regulations such as Article 7p. We ensure compliance with all legal requirements, simplifying procedures and giving our clients peace of mind.

If you would like more information on how you can benefit, please feel free to contact our team.