Skip to content
V3127-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

Mutual agreement severance pay not tax-exempt; foreign work exemption applies only to actual salary days

A Spanish resident worker asked whether voluntary dismissal compensation and international relocation pay could qualify for tax exemptions. The DGT replied that mutual agreement severance is not exempt and that the foreign work exemption applies only to salaries earned during actual periods of stay, not to compensation.

In 6 key points

Lifecycle

2020-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact