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V3180-17 ·13 December 2017 ·consulta-vinculante Medium impact
FISCAL

Self-employed professionals excluded from foreign work exemption

An independent consultant working for a US entity asks whether the foreign work exemption applies. The DGT responds that the exemption only applies to income from work arising out of a labour or statutory relationship.

In 5 key points

How it affects those involved

The exemption does not extend to self-employed individuals earning income from foreign work.

Lifecycle

2017-12-13PublishedPublished 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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