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V2716-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Possibility of claiming foreign work exemption and deducting German social security in IRPF

A German national resident in Spain asks whether she can claim an exemption for work done in Germany, avoid double taxation, and deduct German social security contributions. The DGT responds that the exemption applies only if the work is carried out for a non-resident entity, and foreign social security contributions are deductible.

In 6 key points

How it affects those involved

Residents in Spain with foreign work or social security contributions may now claim exemptions and deductions under specific conditions.

Lifecycle

2021-11-08PublishedPublished 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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