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V0815-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work income

The DGT clarifies that exemption under article 7.p) of the LIRPF applies only when work is carried out for a non-resident entity, and if there is a link, the service must generate a benefit or utility to the recipient entity.

In 6 key points

Lifecycle

2015-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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