Skip to content
V1511-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying foreign work exemption on salary and relocation allowances

A worker from a Cypriot company performing duties on ships in Europe asks whether his income is exempt from income tax. The DGT responds that the exemption applies to earnings earned during foreign stays, provided legal requirements are met.

In 6 key points

Lifecycle

2024-06-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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