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V1773-17 ·7 July 2017 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work does not apply in tax havens or for UN contractors

An independent contractor from UNOPS asks whether their income is exempt under the UN Convention or the foreign work exemption. The DGT states that exemption under the Convention does not apply as they are not a UN official, and the foreign income tax exemption does not apply because the country of work is a tax haven.

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Lifecycle

2017-07-07PublishedPublished 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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