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V3357-23 ·29 December 2023 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable if employer is in a tax haven

A Spanish resident asks whether the exemption for foreign earnings applies when working for a Cayman Islands company. The DGT responds that it does not, as the employer is based in a tax haven or non-cooperative jurisdiction.

In 6 key points

How it affects those involved

Residents working for foreign employers in tax havens or non-cooperative jurisdictions cannot claim the exemption for foreign earnings.

Lifecycle

2023-12-29PublishedPublished 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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