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V1031-16 ·15 March 2016 ·consulta-vinculante Medium impact
Tax

To calculate the foreign work exemption, use the total number of days in the year

The DGT confirms that to calculate the daily amount of foreign work-exempt income, the total number of days in the year (365 or 366) should be used.

In 5 key points

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2016-03-15PublishedPublished 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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