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V0472-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work depends on recipient entity being non-resident in Spain

A Spanish tax resident asks whether the exemption for work abroad applies when working for a Malta-based company with a branch in the Czech Republic. The DGT states that the exemption applies if the conditions of displacement, the nature of the employer, and the tax regime of the destination country are met.

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Lifecycle

2026-02-27PublishedPublished 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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