Skip to content
V3216-14 ·1 December 2014 ·consulta-vinculante Medium impact
Tax

Requirements for exemption of foreign work income

A Spanish employee travels abroad to perform training, marketing and negotiation duties for group subsidiaries. The DGT examines whether such income is exempt from personal income tax under paragraph p) of Article 7.

In 6 key points

Lifecycle

2014-12-01PublishedPublished 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