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V0387-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires genuine intragroup service

A Spanish employee posted abroad by his company asks whether the exemption under article 7.p) of the Spanish Personal Income Tax Law applies. The DGT states that for the exemption to apply, the services must be rendered to a non-resident entity and constitute an intragroup service that provides a benefit or advantage to the recipient entity.

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2015-02-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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