Skip to content
V2964-21 ·22 November 2021 ·consulta-vinculante Medium impact
Tax

Tax residency and foreign work exemption depend on presence and specific requirements

A consultant asks whether they must be taxed as a resident or non-resident in Spain and if they can claim the foreign work exemption. The DGT explains the residency criteria and states that the exemption requires the destination country to apply a tax similar to IRPF.

In 6 key points

Lifecycle

2021-11-22PublishedPublished 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