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V0283-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work possible if recipient is a non-resident entity

A Spanish company subcontracts services to a German entity and asks whether its displaced workers can claim the exemption for foreign work. The DGT confirms it is possible if the conditions for displacement and a non-resident recipient are met.

In 6 key points

How it affects those involved

Employers of Spanish workers deployed abroad may qualify for exemption from income tax if the recipient entity is non-resident and the displacement conditions are satisfied.

Lifecycle

2015-01-26PublishedPublished 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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