Skip to content
MEDIUM
FISCAL

No obligation to declare foreign earnings from overseas work

V2342-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2342-25
Published
3 Dec 2025

Summary

A Spanish tax resident in Malaysia asks whether they must file model 210 for income from an overseas contract with a Malaysian company without a presence in Spain. The DGT responds that since the income is not derived in Spanish territory, there is no obligation to declare.

In 6 key points

Lifecycle

2025-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact