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A Spanish resident working for a UK company asks about her tax residency, exemption for foreign work, and deductibility of expenses. The DGT states that physical days worked abroad are exempt up to a limit, while days worked from Spain are not.
Cuestión planteada 1. Residencia fiscal de la consultante en el año 2013 y siguientes.
Los rendimientos por trabajos realizados efectivamente en el extranjero están exentos con un límite de 60.100 euros anuales, siempre que se realicen para una entidad no residente y en un país con convenio de intercambio de información. Para que el trabajo sea efectivo en el extranjero, debe haber un desplazamiento físico fuera de España. Las cotizaciones a la Seguridad Social extranjera son deducibles si están vinculadas a los rendimientos del trabajo. No son deducibles los gastos de desplazamiento, manutención o estancia que el trabajador asuma por su cuenta.
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