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V2547-24 ·11 December 2024 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work cannot be applied under special regime

A startup contributor asks whether they can claim the exemption for foreign work earnings. The DGT states that such exemption is not possible under the specific rules of this regime.

In 5 key points

How it affects those involved

Contributors under the special startup regime cannot benefit from the exemption for income from foreign work.

Lifecycle

2024-12-11PublishedPublished 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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