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V2930-14 ·30 October 2014 ·consulta-vinculante Medium impact
Tax

Possibility of claiming foreign work exemption for Spanish tax residents

A Spanish citizen working in a permanent mission in Switzerland inquires about their tax residency and eligibility for the foreign work exemption. The DGT determines that, in the event of a residency conflict, the taxpayer is a Spanish tax resident due to having their centre of vital interests in Spain, allowing them to claim the exemption under article 7 p) of the Spanish Personal Income Tax Law.

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2014-10-30PublishedPublished 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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