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V2616-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

Exemption of foreign earnings and deductibility of foreign social security

A Spanish resident working for a UK company asks about her tax residency, exemption for foreign work, and deductibility of expenses. The DGT states that physical days worked abroad are exempt up to a limit, while days worked from Spain are not.

In 6 key points

How it affects those involved

Workers residing in Spain who perform duties abroad may benefit from a limited exemption of foreign earnings, but expenses incurred from working in Spain are not deductible.

Lifecycle

2014-10-06PublishedPublished 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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