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V0045-15 ·12 January 2015 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work income

A worker deployed to India to assist in setting up a linked company's factory asks whether he can claim exemption for foreign work. The DGT states that such exemption applies only if the service constitutes an intragroup service that generates an advantage or benefit to the non-resident entity.

In 6 key points

How it affects those involved

Workers deployed abroad may qualify for income exemption if the work constitutes an intragroup service providing a benefit to a non-resident entity.

Lifecycle

2015-01-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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