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V3226-18 ·19 December 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for exemption from foreign work income

A German company asks whether its employee resident in Spain can benefit from the exemption for work carried out abroad. The DGT states that the exemption applies only if the work is physically performed outside Spain for a non-resident entity and the destination country meets tax and double taxation treaty requirements.

In 6 key points

How it affects those involved

The exemption for foreign work income is conditional on physical work abroad for a non-resident entity and compliance with tax and double taxation treaty rules in the destination country.

Lifecycle

2018-12-19PublishedPublished 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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