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V0553-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work does not apply if the beneficiary is a Spanish company

An export director asks whether the exemption for work abroad applies to visits to clients and distributors. The DGT responds that the exemption does not apply because the work is carried out for the benefit of the Spanish company itself, not for a non-resident entity.

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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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