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V0385-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Exemptions available for foreign work income for non-resident companies

A worker posted to Germany to provide services to a German company asks whether exemption for foreign work applies. The DGT confirms it does, provided the legal requirements are met and the €60,100 limit is not exceeded.

In 6 key points

How it affects those involved

Non-resident companies operating abroad may qualify for tax exemptions on foreign work income under specific conditions.

Lifecycle

2015-02-02PublishedPublished 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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