Skip to content
V2912-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Tax residency and foreign work exemption depend on presence, economic base and tax nature in destination country

A teacher moving to work in Peru asks whether she retains her Spanish tax residency and whether she qualifies for the foreign work exemption. The DGT states that tax residency depends on meeting criteria for presence, economic base or family nucleus presumption, and the exemption requires that a similar tax to the Spanish personal income tax be applied in Peru.

In 6 key points

Lifecycle

2021-11-18PublishedPublished 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