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V0005-14 ·3 January 2014 ·consulta-vinculante Medium impact
Tax

Application of foreign work exemption on salary and specific allowances

A company asks whether its technicians deployed abroad can benefit from the exemption under article 7.p) of the LIRPF on their salary and allowances, and whether this is compatible with meal allowance exemption. The DGT responds that it is possible if the conditions for deployment, non-resident entity, and destination country's taxation are met.

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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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