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V2481-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for foreign work contracts with a Spanish resident entity

A researcher asked whether income from a research project in the US could be exempt from income tax. The DGT states that since the contract was signed with a Spanish public university, the exemption conditions are not met.

In 5 key points

How it affects those involved

Contractors working abroad under Spanish resident entities do not benefit from the foreign work exemption.

Lifecycle

2015-08-05PublishedPublished 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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