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V0008-14 ·3 January 2014 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work income

A worker temporarily posted abroad by her employer asks whether she can benefit from the exemption for income from foreign work. The DGT states that the exemption applies when work is carried out for non-resident entities in countries with analogous taxes and not in tax havens, and where group services exist, there must be a real intragroup service.

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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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