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V0520-22 ·14 March 2022 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work cannot be claimed if country is a fiscal haven

The consultant asks whether exemption for foreign earnings can be claimed due to work in Lebanon. The DGT responds that it is not possible because Lebanon is considered a fiscal haven under Spanish law.

In 5 key points

How it affects those involved

Workers earning income in Lebanon cannot claim tax exemption under Spanish law due to Lebanon's classification as a fiscal haven.

Lifecycle

2022-03-14PublishedPublished 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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