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V1291-21 ·7 May 2021 ·consulta-vinculante Medium impact
Tax

Fiscal residency based on presence or economic interests; foreign work exemption requires intergroup services

A worker providing services entirely in Algeria seeks advice on fiscal residency and the application of the foreign work exemption. The DGT states that residency depends on presence or economic base criteria, and that the exemption requires services to be rendered to a non-resident entity or a permanent establishment.

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2021-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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