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V1371-16 ·1 April 2016 ·consulta-vinculante Medium impact
Tax

Requirements for claiming exemption for foreign work (Art. 7.p LIRPF)

A university lecturer asks whether she can claim exemption for work done abroad. The DGT replies that the exemption does not apply as the activity is not carried out for a non-resident company or entity or a permanent establishment abroad.

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2016-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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