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V2049-16 ·12 May 2016 ·consulta-vinculante Medium impact
FISCAL

Earnings from work in Indonesia may be exempt from Spanish income tax under certain conditions

A Spanish resident worker asks whether Indonesia is a tax haven and if work there entitles him to tax exemption. The DGT clarifies that Indonesia is not a tax haven, and that earnings from days spent in the country are exempt up to an annual amount of 60,100 euros if the conditions of the Spanish Income Tax Law are met.

In 6 key points

How it affects those involved

Residents working abroad may qualify for tax exemption on earnings from Indonesia if specific conditions are met.

Lifecycle

2016-05-12PublishedPublished 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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