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V1362-18 ·24 May 2018 ·consulta-vinculante Medium impact
Tax

Annual exemption cap of 60,100 euros not prorated

The DGT confirms that the 60,100 euro annual exemption for foreign work earnings is not prorated if the period abroad is less than a year.

In 6 key points

How it affects those involved

The annual limit applies regardless of the duration of foreign work, and no proportional calculation is made.

Lifecycle

2018-05-24PublishedPublished 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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