Skip to content
V1625-18 ·11 June 2018 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires income to be labour earnings from a non-resident entity

A Spanish company manager asks whether exemption applies to work done in London for three months. The DGT states that the exemption applies only if the income is labour earnings from a labour relationship and the employer and work location meet specific conditions.

In 6 key points

Lifecycle

2018-06-11PublishedPublished 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