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V1430-15 ·8 May 2015 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for foreign work performed for a Spanish company

A worker temporarily deployed to Morocco by a Spanish company asks whether exemption for foreign work applies. The DGT responds that it does not, as the work is carried out for a Spanish resident entity.

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2015-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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