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V2273-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Foreign employment earnings excluded from Model 151 after displacement ends

A worker under the special displaced workers regime asks whether she must declare earnings from a new job in Germany after ending her displacement in Spain. The DGT responds that such earnings are not taxable in Spain if the activity takes place outside the national territory.

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2021-08-12PublishedPublished 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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