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V0571-14 ·5 March 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires utility to recipient and analogous tax

A worker posted to Honduras for a Spanish entity asks whether the exemption for foreign work applies. The DGT states that the exemption applies only if it can be demonstrated that the work is carried out for a non-resident entity or a permanent establishment and that the country has a tax similar to the Spanish personal income tax.

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2014-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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