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V0252-19 ·7 February 2019 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work applies to specific remuneration and proportional non-specific payments

A company asks how to calculate the exempt income of employees undertaking 5 to 15 days of foreign travel. The DGT explains that the exemption applies to specific remuneration and to the proportional share of non-specific remuneration based on days spent abroad.

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2019-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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