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V0078-14 ·15 January 2014 ·consulta-vinculante Medium impact
Tax

Exemption from foreign work rules does not apply to administrators with management and representation duties

A company asks whether four employees working abroad in European subsidiaries can benefit from the foreign work exemption. The DGT states that the President is ineligible due to his management duties, while the others depend on whether the services are intragroup services reporting profit to the subsidiary.

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2014-01-15PublishedPublished 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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