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V2196-14 ·7 August 2014 ·consulta-vinculante Medium impact
Tax

Days of natural stay counted for foreign work exemption

The DGT confirms that natural days of stay linked to work abroad are counted when calculating the exemption from earnings.

In 6 key points

How it affects those involved

Employers and employees must account for natural days of travel when determining eligibility for foreign work earnings exemption.

Lifecycle

2014-08-07PublishedPublished 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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