Skip to content
MEDIUM
FISCAL

60,100 euro cap applies to foreign work exemption

V1441-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1441-25
Published
29 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact