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V2461-16 ·6 June 2016 ·consulta-vinculante Medium impact
Tax

How exemption for foreign work is calculated

The DGT confirms that the exempt income from foreign work should be calculated by dividing by the total number of days in the year, not by working days.

In 5 key points

How it affects those involved

Employers and individuals must adjust their calculations for foreign work income based on the full year in days.

Lifecycle

2016-06-06PublishedPublished 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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