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V0386-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires service to a non-resident entity

A worker sent to India for technical assistance asks whether foreign work exemption applies. The DGT states that exemption applies only if services are rendered to a non-resident entity or a foreign permanent establishment, provided group service conditions are met where a link exists.

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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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