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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A machine operator working on an international vessel asks whether he remains a Spanish tax resident and whether he qualifies for exemption due to foreign work. The DGT states that residency depends on whether absences are sporadic or if residence in another country is proven, and that the exemption does not apply if the employer is a tax haven entity.
Tax residents and foreign work exemptions are determined by presence and employer status, with tax havens disqualifying exemption.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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