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V2958-19 ·24 October 2019 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires recipient to be non-resident or foreign permanent establishment

A worker posted to Mexico asks whether he can benefit from the exemption for foreign work income. The DGT states that eligibility depends on the recipient entity being a non-resident company or a foreign permanent establishment, and on compliance with all other legal requirements.

In 6 key points

Lifecycle

2019-10-24PublishedPublished 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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