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V2043-20 ·22 June 2020 ·consulta-vinculante Medium impact
Tax

Tax declaration obligation depends on fiscal residency and foreign work exemption criteria

A Spanish resident worker asks whether she must declare her income earned as a yacht stewardess in Saint-Martin and what limits apply. The DGT explains that the obligation depends on her fiscal residency and examines the possible application of the foreign work exemption.

In 6 key points

Lifecycle

2020-06-22PublishedPublished 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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