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V4038-16 ·22 September 2016 ·consulta-vinculante Medium impact
Tax

Requirements for claiming €60,100 foreign work exemption

A Spanish resident working on a dredger in Costa Rica for a Dutch company asks whether the foreign work exemption applies. The DGT confirms it does, provided LIRPF requirements are met, and covers only actual days spent abroad.

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2016-09-22PublishedPublished 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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