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V0913-14 ·1 April 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires intragroup service benefiting the non-resident entity

A worker posted to France and Austria for training asks whether the foreign work exemption from income tax applies. The DGT states that the exemption applies only if the service is an intragroup arrangement that provides a benefit or advantage to the non-resident entity.

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2014-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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