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V2989-18 ·20 November 2018 ·consulta-vinculante Medium impact
Tax

Requirements for frontier worker status between Spain and France

A resident in Guipúzcoa working in a French municipality asks whether she can be considered a frontier worker to avoid tax retention in France. The DGT explains that she must prove her status before the French administration to obtain the exemption.

In 6 key points

How it affects those involved

Residents near the Spain-France border may benefit from tax exemptions if they meet the conditions for frontier worker status and obtain recognition from the French authorities.

Lifecycle

2018-11-20PublishedPublished 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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