Skip to content
V1294-18 ·17 May 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for exemption from foreign work income

A professional asks whether they can claim exemption for work done abroad when transitioning from self-employed to an employee in Malta. The DGT states that eligibility depends on specific conditions regarding the recipient entity and the location of the work.

In 6 key points

Lifecycle

2018-05-17PublishedPublished 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