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V0702-20 ·3 April 2020 ·consulta-vinculante Medium impact
FISCAL

Possibility of claiming exemption for foreign work for in-kind remuneration

An employee of a Spanish company is seconded to France for two months, receiving medical insurance, rent and a car in kind. The question is whether these in-kind payments may qualify for the exemption relating to foreign work.

In 6 key points

Lifecycle

2020-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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