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V0687-18 ·14 March 2018 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for foreign work carried out on behalf of Spanish public administration

A worker inquired whether the proportional salary for days spent attending meetings in Belgium could be exempt from income tax. The DGT responded that the exemption does not apply because the work is not carried out for a non-resident entity, but rather in the interest of the Spanish public administration.

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2018-03-14PublishedPublished 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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