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V2847-19 ·15 October 2019 ·consulta-vinculante Medium impact
FISCAL

Exemption for foreign work not applicable to business income

A Spanish technical architect asks whether the foreign work exemption applies to earnings from a Dominican business. The DGT states that the exemption applies only to income from employment, not to income from economic activities.

In 6 key points

How it affects those involved

The exemption for foreign employment income does not extend to earnings from economic activities carried out abroad.

Lifecycle

2019-10-15PublishedPublished 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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