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V0372-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires beneficiary to be a non-resident entity

A researcher asks whether she can benefit from the exemption for work done abroad while residing in the U.S. under a contract with a Spanish university. The DGT states that the exemption requires the work to be performed for a non-resident entity and that the requirements for residence and territoriality must be met.

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Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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