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V1503-15 ·18 May 2015 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires specific conditions and service nature verification

A non-governmental organisation asks whether its cooperative workers deployed abroad can benefit from the personal income tax exemption for foreign work. The DGT states that this exemption applies only if certain conditions are met, particularly regarding whether the work is carried out for a non-resident entity or a permanent establishment.

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2015-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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