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V1331-18 ·22 May 2018 ·consulta-vinculante Medium impact
Tax

Foreign destination allowances may be exempt if excess regime requirements are met

The DGT responds that the excess regime under article 9.A.3.b) of the RIRPF may apply if regulatory requirements are fulfilled.

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2018-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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