Skip to content
MEDIUM
FISCAL

Exemption not applicable for online classes taught from Spain

V0785-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0785-25
Published
6 May 2025

Summary

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.

In 5 key points

Lifecycle

2025-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact