Skip to content
V0980-19 ·7 May 2019 ·consulta-vinculante Medium impact
FISCAL

Exemption for foreign work not applicable to economic activities

A self-employed worker asked whether the exemption for work abroad applies to consultancy services rendered outside Spain. The DGT responds that this exemption only applies to income from employment or statutory relationships, not to economic activities.

In 5 key points

Lifecycle

2019-05-07PublishedPublished 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