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V1820-20 ·8 June 2020 ·consulta-vinculante Medium impact
FISCAL

Exemption for foreign work cannot be applied if country is a fiscal paradise

The consultant asks whether exemption from foreign work income can be claimed due to services rendered in Lebanon. The DGT responds that it is not possible as Lebanon is classified as a fiscal paradise.

In 5 key points

How it affects those involved

Workers providing services in fiscal paradise countries cannot claim exemption from foreign income tax.

Lifecycle

2020-06-08PublishedPublished 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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