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V0026-15 ·9 January 2015 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires service to a non-resident entity or permanent establishment

A worker posted to Algeria enquires about the application of the foreign work exemption and the double taxation relief. The DGT explains that fiscal residence determines worldwide taxation and outlines the requirements for the exemption and deduction.

In 6 key points

Lifecycle

2015-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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