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V1997-25 ·24 October 2025 ·consulta-vinculante Low impact
Tax

The determination of taxation depends on tax residence and not on nationality

DGT clarifies that fiscal residency must be determined first, and exemption applies only if the destination country is not a non-cooperative jurisdiction or has a tax information exchange treaty.

In 6 key points

How it affects those involved

Employers must assess worker residency and ensure destination country compliance with cooperation or treaty requirements to qualify for exemption.

Lifecycle

2025-10-24PublishedPublished 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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