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V0257-20 ·4 February 2020 ·consulta-vinculante Medium impact
FISCAL

Requirements for claiming exemption for work carried out abroad

A worker travelling abroad to advise and train commercial distributors asks whether the exemption under article 7.p) of the LIRPF applies. The DGT states that the exemption is possible if the work is genuinely carried out outside Spain, for a non-resident entity, in countries with analogous taxation systems, excluding tax havens.

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2020-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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