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V0538-24 ·9 April 2024 ·consulta-vinculante Medium impact
FISCAL

Exemption for foreign work available with €60,100 annual limit

A cruise worker asks whether the exemption for foreign work applies and if the €60,100 annual limit is reduced based on contract duration. The DGT confirms the exemption is available if residence requirements of the company and the working jurisdiction are met, with the annual limit of €60,100 remaining unchanged.

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2024-04-09PublishedPublished 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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