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V3583-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

Foreign work exemption depends on existence of a similar tax in destination country

A company asks whether its staff deployed to Paraguay can benefit from the foreign work exemption. The DGT states that, due to the absence of an information exchange agreement with Paraguay, it must be proven that the country has a tax of similar nature to the IRPF.

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2020-12-17PublishedPublished 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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