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V1441-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

60,100 euro cap applies to foreign work exemption

A Spanish resident working for a Portuguese public body asks whether earnings above 60,100 euros are subject to tax. The DGT confirms the exemption has a maximum of 60,100 euros, and any amount exceeding this is taxable in Spain.

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2025-07-29PublishedPublished 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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