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V0100-14 ·20 January 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work requires employment relationship

The DGT confirms that a sole director and shareholder of a Spanish company cannot claim exemption from foreign work earnings as no employment relationship exists due to effective control.

In 6 key points

How it affects those involved

The absence of a formal employment relationship prevents the application of the foreign work exemption for sole directors.

Lifecycle

2014-01-20PublishedPublished 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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