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V0516-14 ·25 February 2014 ·consulta-vinculante Medium impact
Tax

Exemption from IRPF for foreign work requires proof of analogous tax

A company asks whether its workers sent to Angola meet the IRPF exemption criteria for foreign work. The DGT states that, due to the absence of a double taxation agreement with Angola, it must be proven that Angola has a tax of similar or analogous nature to the IRPF.

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2014-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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