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V2095-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

Exemption for foreign work can be proven by any valid legal means

A company asks whether it must have individual contracts with each worker to claim tax exemption for foreign work, or if a general contract with non-resident companies suffices. The DGT states that exemption depends on meeting legal requirements, and these facts can be proven by any valid means.

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2025-11-05PublishedPublished 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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