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V2272-14 ·4 September 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable if employer is a Spanish resident entity

A researcher inquired whether her income from a postdoctoral stay abroad was exempt from income tax. The DGT replied that it is not, as the contract is with a Spanish public university, not with a non-resident entity.

In 6 key points

How it affects those involved

Income from foreign work is not exempt if the employer is a Spanish resident entity, even for postdoctoral stays.

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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