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V0490-16 ·8 February 2016 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work income tax

A Spanish company asks how to apply the tax exemption for employees working abroad. The DGT explains that to claim an exemption of up to €60,100, the worker must be a fiscal resident in Spain and the work must be carried out for a non-resident entity or through intragroup services generating profit to the recipient.

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2016-02-08PublishedPublished 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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