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V0720-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires overseas workplace and non-resident entity

A British employee asks whether foreign work income can be exempted. The DGT states that exemption depends on whether services are genuinely rendered abroad and whether the recipient entity is non-resident.

In 6 key points

Lifecycle

2020-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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