Skip to content
V1262-23 ·12 May 2023 ·consulta-vinculante Medium impact
Tax

Requirements for foreign work income exemption and social security deductions

A diver enquires about the exemption of foreign-earned income and the deductibility of social security contributions. The DGT clarifies that the exemption applies only to income from work (not self-employed) carried out effectively abroad for non-resident entities, subject to certain limits.

In 6 key points

Lifecycle

2023-05-12PublishedPublished 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