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V3011-17 ·20 November 2017 ·consulta-vinculante Medium impact
Tax

Requirements for tax exemption from foreign work

A public servant who worked six months on a service commission in Somalia asks whether he can claim the foreign work exemption. The DGT states that the exemption cannot be confirmed as there is no evidence that the work was carried out for a non-resident entity or a foreign permanent establishment.

In 6 key points

How it affects those involved

The exemption for foreign work cannot be granted without proof of work performed for a non-resident entity or a foreign permanent establishment.

Lifecycle

2017-11-20PublishedPublished 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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