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V1323-22 ·10 June 2022 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable if territory is a tax haven

A Spanish resident asks whether they can claim exemption from work income for working for a company in Gibraltar, commuting daily. The DGT responds that this is not possible as Gibraltar is on the list of non-cooperative jurisdictions.

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2022-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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