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V2359-14 ·10 September 2014 ·consulta-vinculante Medium impact
Tax

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

A researcher asked whether salaries from a contract with a Spanish university for overseas placements are exempt from income tax. The DGT states that the exemption does not apply because the work is not performed for a non-resident entity.

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2014-09-10PublishedPublished 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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