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V2349-17 ·15 September 2017 ·consulta-vinculante Medium impact
FISCAL

Exemption not applicable to foreign freelance income

A Spanish self-employed worker asked whether income from services provided to a US company abroad was exempt. The DGT replied that the exemption only applies to earnings from employment or statutory relationships.

In 5 key points

How it affects those involved

Self-employed individuals earning income from foreign service contracts are not entitled to the exemption.

Lifecycle

2017-09-15PublishedPublished 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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