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V0850-21 ·12 April 2021 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from income tax on foreign work

A worker posted to a Moroccan subsidiary asks whether he can claim IRPF exemption for foreign work. The DGT states that such exemption applies only if the worker is a fiscal resident in Spain and the services constitute an intragroup supply that benefits the foreign entity.

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2021-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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