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V1847-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work income

The consultant asks whether they can claim exemption for work done abroad after receiving an offer in Colombia. The DGT explains that they must first be a tax resident in Spain and then meet the exemption criteria, such as the work being carried out for a non-resident entity in a country with a similar tax regime or an information exchange agreement.

In 6 key points

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2021-06-14PublishedPublished 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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