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V0416-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires relocation and non-resident entity

An employee of a Belgian non-profit association asks whether the foreign work exemption applies. The DGT states that the exemption applies only if the work is genuinely performed abroad and for a non-resident entity, although the provided information does not allow determination of the effective recipient of the services.

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2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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