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V1274-18 ·18 May 2018 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work requires non-resident entity or permanent establishment

A consultancy company asks whether its employees working abroad can benefit from the exemption under article 7 p) of the LIRPF. The DGT responds that the exemption depends on the work being carried out for a non-resident entity or a permanent establishment abroad, where a similar tax applies and not a tax haven.

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2018-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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