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V0624-20 ·31 March 2020 ·consulta-vinculante Medium impact
FISCAL

Exemption for foreign work does not apply to economic activity income

A self-employed engineer asks whether the foreign work exemption applies to work for non-resident companies. The DGT responds that the exemption only applies to income from employment or statutory relationships, not from economic activities.

In 5 key points

How it affects those involved

The exemption for foreign work income is limited to employment or statutory relationships and does not extend to income from economic activities.

Lifecycle

2020-03-31PublishedPublished 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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