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V0821-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Fishing crew members may claim foreign work tax exemption

A cruise ship crew member with a US contract asks whether their income is exempt due to work abroad. The DGT confirms that if they are a Spanish tax resident, they may benefit from the exemption under article 7.p) of the Income Tax Law.

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2015-03-13PublishedPublished 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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