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V1036-23 ·26 April 2023 ·consulta-vinculante Medium impact
FISCAL

Exemption from IRPF available for cruise crew working abroad

A Spanish tax resident inquired whether her income as a cruise crew member working abroad is exempt from IRPF. The DGT confirms that the exemption applies if the legal requirements are met.

In 6 key points

Lifecycle

2023-04-26PublishedPublished 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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