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V2605-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

Earnings from foreign work not counted in progressive tax rate calculation

The DGT confirms that income exempted from taxation due to foreign employment is not included when calculating the progressive tax rate on other income.

In 6 key points

How it affects those involved

Foreign earned income remains exempt and does not affect the progressive tax rate on other taxable income.

Lifecycle

2015-09-08PublishedPublished 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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