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V0827-23 ·10 April 2023 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for training work abroad

The consultant asks whether exemption for work abroad can be claimed after being sent to the European Commission as a National Expert in Vocational Training. The DGT responds that it does not apply because the activity is fundamentally training-based and not work for a non-resident entity.

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2023-04-10PublishedPublished 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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