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V3240-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

Tax exemption for foreign work depends on fiscal residency and specific requirements

A worker providing services on a yacht for an English company asks whether he can benefit from the exemption for foreign work. The DGT states that to qualify, the worker must first be a fiscal resident in Spain and meet the requirements under the rules regarding the employer entity and the work location.

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2023-12-13PublishedPublished 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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