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V2271-14 ·4 September 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work does not apply if employer is Spanish resident

An investigator on a public university contract in Spain asking about foreign work income exemption is advised that the exemption does not apply as the work is not performed for a non-resident entity.

In 6 key points

How it affects those involved

The exemption for foreign work income does not apply when the employer is a Spanish resident entity.

Lifecycle

2014-09-04PublishedPublished 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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