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V1081-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Requirements for claiming exemption for work abroad

A worker resident in Spain provides IT consultancy services to European subsidiaries of his group. The query is whether he can claim the exemption under article 7.p) of the LIRPF and whether retention is required on such income.

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2014-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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