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V3229-17 ·15 December 2017 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires services for a non-resident entity

An employee of a Spanish company asks whether the exemption for work done in the United States during a 10-day workshop applies. The DGT states it cannot determine if the exemption applies as the beneficial recipient of the services is not specified.

In 6 key points

How it affects those involved

The exemption for foreign work does not apply if the recipient of the services is not clearly identified.

Lifecycle

2017-12-15PublishedPublished 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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