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V2078-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires recipient to be non-resident in Spain

A taxpayer moving to Spain in 2021 after working in Germany asks whether the foreign earnings exemption applies. The DGT states that Germany may tax these earnings, and the exemption in Spain only applies if all legal conditions are met, particularly regarding the recipient entity.

In 6 key points

Lifecycle

2021-07-12PublishedPublished 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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