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V2981-21 ·23 November 2021 ·consulta-vinculante Medium impact
Tax

Exemption of foreign work income up to 60,100 euros annually

An architect resident in Spain asks whether his salaries from teaching contracts in UK and Italian universities may be exempt. The DGT confirms that exemption is possible if LIRPF requirements are met.

In 6 key points

How it affects those involved

Foreign-earned income up to 60,100 euros annually may be exempt for Spanish residents working abroad, provided conditions under the LIRPF are satisfied.

Lifecycle

2021-11-23PublishedPublished 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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