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V1334-20 ·11 May 2020 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires service for a non-resident entity

The consultant asks whether exemption applies to work carried out in Israel. The DGT states that exemption can only be claimed if it is proven that the work is carried out for a non-resident company or a foreign permanent establishment.

In 6 key points

Lifecycle

2020-05-11PublishedPublished 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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