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V2612-15 ·8 September 2015 ·consulta-vinculante Medium impact
FISCAL

Foreign work exemption requires employment relationship and specific conditions

The consultant asks what requirements must be met to claim exemption from foreign work income. The DGT responds that it does not apply to self-employed individuals and that for workers on behalf of third parties, it requires residency in Spain, work for non-resident entities, and the destination country not being a tax haven.

In 6 key points

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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