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V1493-14 ·6 June 2014 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for foreign work carried out for own public employer

A Spanish public sector employee requests IRPF exemption for a two-month foreign assignment for an experiment. The DGT states that the exemption does not apply because the work is carried out for the public entity itself, not for a non-resident entity.

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2014-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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