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V1780-20 ·4 June 2020 ·consulta-vinculante Medium impact
FISCAL

Exemption applies to earnings earned during actual foreign stay

A Spanish resident asks whether the foreign work exemption applies when working for a Swiss company with temporary absences and remote work. The DGT responds that the exemption only applies to earnings earned during actual days spent abroad.

In 6 key points

Lifecycle

2020-06-04PublishedPublished 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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