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V0577-14 ·5 March 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires intragroup service and non-tax haven country

A Spanish resident working for a Spanish company who sends an employee to Mauritania asks whether the foreign earnings exemption applies. The DGT states that the exemption requires specific conditions regarding the nature of intragroup services and the tax status of the destination country.

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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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