Skip to content
V1638-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable if services are rendered for a Spanish resident company

The DGT confirms that a commercial director cannot claim exemption from work income earned abroad as the services are provided in the interest of a Spanish resident company.

In 6 key points

How it affects those involved

Directors working abroad for Spanish resident companies cannot claim exemption from work income under the relevant regulations.

Lifecycle

2015-05-27PublishedPublished 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