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V1104-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Foreign work exemption requires activities for a non-resident entity or intragroup services

A worker with international assignments asks whether she can benefit from the exemption under article 7 p) of the Income Tax Law. The DGT clarifies that such exemption applies only if the work is genuinely carried out abroad, for a non-resident entity or through intragroup services that provide benefit to the foreign entity, and in countries with analogous taxes, excluding tax havens.

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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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