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V1067-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Foreign work earnings for a non-resident company may be exempt from IRPF

A consultant asks whether they must file their 2024 IRPF return having income from work on a cruise. The DGT states that if the conditions for exemption for foreign work are met, such earnings are tax-exempt and no declaration is required.

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2025-06-25PublishedPublished 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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