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V1372-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Requirements for tax exemption on foreign work

The consultant asks whether exemption from income tax on foreign work is applicable. The DGT responds that it is not possible because the requirement that the work be carried out for a non-resident entity or a permanent establishment abroad is not met.

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Lifecycle

2022-06-14PublishedPublished 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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