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V2050-23 ·13 July 2023 ·consulta-vinculante Medium impact
Tax

Calculation of exemption for foreign work must use full-year days as denominator

The DGT confirms that the proportionate allocation criterion should use the total number of days in the year when calculating the exempt portion of foreign work income.

In 5 key points

How it affects those involved

The exemption calculation for foreign work income must now be based on the full year, not on worked days.

Lifecycle

2023-07-13PublishedPublished 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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