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V1396-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable if working for a Spanish resident company

A fishing company asks whether its crew can claim exemption for work in international or third-country waters. The DGT replies that the exemption does not apply because the work is carried out for a Spanish resident company, not a non-resident entity.

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2025-07-21PublishedPublished 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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