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V1565-14 ·13 June 2014 ·consulta-vinculante Medium impact
Tax

Exemption from income tax possible for foreign work if conditions met

A worker carrying out maintenance in various foreign countries asks whether they can benefit from the exemption of work income due to foreign employment. The DGT confirms this is possible if the work is carried out for non-resident entities in countries with a tax equivalent to the IRPF or with double taxation agreements.

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2014-06-13PublishedPublished 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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