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V0331-19 ·15 February 2019 ·consulta-vinculante Medium impact
FISCAL

Exemption for allowances from foreign university not applicable

A public university professor asks whether allowances from a Chinese university are exempt from income tax. The DGT responds that the exemption for excessive remuneration does not apply because the professor is not a public official with foreign assignment.

In 6 key points

Lifecycle

2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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