Skip to content
V2795-14 ·17 October 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption possible while maintaining Spanish tax residency

A construction worker moving to Switzerland asks whether he remains a Spanish tax resident and if his foreign income is exempt. The DGT states that he will remain a Spanish tax resident if he does not prove Swiss tax residency, and his income may be exempt under certain thresholds.

In 6 key points

Lifecycle

2014-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact