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V0909-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work applies if LIRPF requirements are met

A worker who rendered services on an Argentine ship asks how to declare the exemption for foreign work. The DGT states that the exemption applies only if all legal requirements are met and that in case of residence conflict, the bilateral tax treaty with Argentina applies.

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2021-04-14PublishedPublished 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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