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V1091-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires service to be effectively rendered to a non-resident entity

A worker on a Spanish contract is seconded to work for a subsidiary in the Netherlands and asks whether the foreign work exemption applies. The DGT states that the exemption applies only if the service is considered intragroup and produces an advantage or benefit to the non-resident entity.

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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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