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V0742-15 ·6 March 2015 ·consulta-vinculante Medium impact
Tax

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

A worker deployed to Mexico for marketing tasks asks whether he can claim exemption for foreign work income. The DGT states that eligibility depends on proving the work is carried out for a non-resident entity and that all other legal requirements are met.

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2015-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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