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V0003-14 ·3 January 2014 ·consulta-vinculante Medium impact
Tax

Requirements and limits for foreign work exemption (Art. 7.p LIRPF)

A worker deployed abroad asks about the application of the foreign work exemption. The DGT states that it applies if the conditions of a non-resident entity are met and the country is not a tax haven, with a limit of €60,100.

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2014-01-03PublishedPublished 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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