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V0747-14 ·18 March 2014 ·consulta-vinculante Medium impact
Tax

Income from training courses without a labour relationship does not benefit from foreign work exemption

A military pilot asks whether payments for theoretical and practical training in France for a French company may qualify for the foreign work exemption. The DGT responds that, as no labour relationship exists with the French entity, such income is considered income from work under Article 17.2 c) and is not covered by the exemption under Article 7 p).

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2014-03-18PublishedPublished 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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