Skip to content
V0527-18 ·26 February 2018 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires recipient to be non-resident and compliance with linking requirements

A worker employed by a Portuguese company providing services in Portugal asks whether the foreign work exemption applies. The DGT states that the exemption depends on compliance with legal requirements, particularly regarding the recipient entity of the services.

In 6 key points

Lifecycle

2018-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact