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V2987-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

Salaries earned abroad may be exempt from Spanish income tax under specific conditions

An international employee in Côte d'Ivoire asks how to declare their salary and rental income in Spain. The DGT explains that if they are a tax resident, they will be taxed on their worldwide income and may qualify for an exemption on their salary, whereas if they are a non-resident, they will only be taxed on income sourced in Spain.

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2023-11-14PublishedPublished 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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