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V0785-25 ·6 May 2025 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for online classes taught from Spain

A university teacher asked whether income from online classes delivered from Spain for a US company is exempt. The DGT states that the exemption does not apply as the work was not physically performed abroad.

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2025-05-06PublishedPublished 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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