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V0660-14 ·11 March 2014 ·consulta-vinculante Medium impact
Tax

Exemption from IRPF for foreign work under certain conditions

A technician temporarily posted to Portugal asks whether foreign work exemption applies. The DGT confirms that if there is no link between the employer and the recipient entity, the income is exempt, subject to an annual limit of 60,100 euros.

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2014-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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