Skip to content
V1040-21 ·21 April 2021 ·consulta-vinculante Medium impact
Tax

Remote work from Spain does not qualify for foreign work exemption

An EU expert inquired whether a foreign work exemption could apply to tasks performed remotely from Spain during the pandemic. The DGT replied that it does not apply because the work was not genuinely carried out outside Spain.

In 6 key points

Lifecycle

2021-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact