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V1343-19 ·10 June 2019 ·consulta-vinculante Medium impact
Tax

Calculation of foreign work exemption based on total annual days

The DGT confirms that the full year (365 or 366 days) should be used for proportional allocation of the foreign work exemption.

In 5 key points

How it affects those involved

Taxpayers working abroad must now use the full year's days when calculating the proportional exemption.

Lifecycle

2019-06-10PublishedPublished 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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