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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish employee posted abroad to Panama asks whether he retains Spanish tax residency and whether he qualifies for the foreign work exemption. The DGT states that tax residency depends on proof of Panamanian tax residency and that the exemption requires specific conditions regarding the recipient entity and the nature of the service.
The tax team reviews your specific situation.
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