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V0911-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work applies if conditions met

A company asks whether its employees sent to the Netherlands can claim the foreign work exemption and whether it is compatible with the meal allowance regime. The DGT confirms that the exemption applies if legal requirements are met and is compatible with the general meal allowance regime.

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2026-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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