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V3947-15 ·10 December 2015 ·consulta-vinculante Medium impact
FISCAL

Exemption cannot be claimed without a labour relationship

A consultant asks whether expert contract earnings with the European Commission may be exempt due to being performed abroad. The DGT responds that exemption requires income to arise from a labour or statutory relationship.

In 5 key points

Lifecycle

2015-12-10PublishedPublished 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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