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V2948-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Requirements for claiming exemption from foreign work income (Art. 7 LIRPF)

A Spanish resident working as a teacher at a European university asks whether they can claim exemption for foreign work income. The DGT states that eligibility depends on meeting legal requirements, such as the work being carried out for a non-resident entity in a country with a similar tax regime, not a tax haven.

In 6 key points

How it affects those involved

Residents working abroad may qualify for tax exemption if the conditions of the law are met, particularly if the work is performed for a non-resident entity in a country with a comparable tax system.

Lifecycle

2018-11-14PublishedPublished 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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