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V3604-15 ·19 November 2015 ·consulta-vinculante Medium impact
Tax

Requirements and limits of exemption for foreign work earnings

A worker resident in Spain who moved to Edinburgh to work for a local company asks whether he can benefit from the foreign work exemption. The DGT confirms this is possible if the requirements of the foreign entity and the country are not a tax haven.

In 6 key points

How it affects those involved

Workers residing in Spain who work abroad may qualify for exemption from tax on foreign earnings, provided the foreign entity meets certain conditions and the country is not a tax haven.

Lifecycle

2015-11-19PublishedPublished 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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