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V0193-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

Foreign earnings may be exempt if LIRPF art. 7. p requirements are met

A Spanish tax resident working in Iraq for a French company asks whether these income are taxable. The DGT states that residents are taxed on worldwide income, but considers the possibility of applying the exemption for foreign work.

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2022-02-07PublishedPublished 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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