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V0635-17 ·13 March 2017 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work income (Art. 7.p LIRPF)

A company asks whether workers sent to the U.S., Canada and Mexico can benefit from the foreign work exemption. The DGT states that the exemption applies only if the work is carried out for a non-resident entity or a permanent establishment and meets intragroup services requirements.

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2017-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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