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V1455-14 ·2 June 2014 ·consulta-vinculante Medium impact
Tax

Taxation of foreign earnings depends on fiscal residence and exemption criteria

A Spanish employee working in Colombia asks how he will be taxed. The DGT explains that first his fiscal residence must be determined, and if he is a Spanish resident, the possible application of the exemption for foreign work must be assessed.

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2014-06-02PublishedPublished 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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