Skip to content
V1303-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

Income award must be charged to year of exigibility; foreign work exemption requires specific residency criteria

A taxpayer asks whether a 2016 award can be charged to prior years to claim the foreign work exemption. The DGT states that income must be charged to the year of exigibility and that the exemption requires meeting specific residency criteria for both the entity and the territory.

In 6 key points

Lifecycle

2017-05-29PublishedPublished 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