## [Tax Newsletter - June 2022](/en_GB/new/tax-newsletter-june-2022) # Tax Newsletter - June 2022 Spain - 07 / 11 / 2022 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-june-2022) - []() - []() [DOWNLOAD NEWSLETTER ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_-_june_2022.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_-_julio_2022.jpg) ## [**Exemption for work performed abroad: Directors can apply the exemption for their executive activities**](https://www.garrigues.com/en_GB/new/exemption-work-performed-abroad-directors-can-apply-exemption-their-executive-activities) The Supreme Court has concluded that directors are entitled to the exemption for work performed abroad as part of their executive activities. Also, the courts are placing limits on the documents that the tax authorities are allowed to request from the taxpayer to prove that the tasks were performed for the benefit of nonresidents companies or entities. 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