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V2324-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work: no retention required

A taxpayer asks how to handle retention and proof of exemption for foreign earnings. The DGT clarifies that retention is not required on exempt income and that exemption must be supported by valid evidence.

In 6 key points

How it affects those involved

Taxpayers earning foreign income are not required to withhold tax on exempt amounts and must provide valid documentation to claim exemption.

Lifecycle

2015-07-23PublishedPublished 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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