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V2981-20 ·5 October 2020 ·consulta-vinculante Medium impact
FISCAL

Exemption of €60,100 for foreign work possible if conditions met

A Spanish resident working for a Luxembourg-based company asks whether the exemption for foreign work applies. The DGT confirms it does, provided the legal requirements are met, including that the work is carried out for a non-resident entity in a country with a double taxation treaty.

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2020-10-05PublishedPublished 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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