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V0575-14 ·5 March 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires a labour relationship

A consultant asks whether they can benefit from the exemption for foreign work under a contract with a Polish company. The DGT responds that, as it is an independent consultancy contract rather than a labour contract, the conditions for exemption are not met.

In 6 key points

Lifecycle

2014-03-05PublishedPublished 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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