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V2846-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable if employer is Spanish resident

A Spanish public university researcher planning work stays in Germany, USA and Costa Rica asks whether foreign work exemption applies. The DGT states it does not, as the work is not performed for a non-resident entity.

In 5 key points

How it affects those involved

Researchers working abroad for Spanish resident employers cannot claim exemption from foreign work tax rules.

Lifecycle

2014-10-20PublishedPublished 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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