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V1542-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires service to be genuinely rendered to a non-resident entity

A Spanish worker posted to a Moroccan subsidiary asks whether he can claim tax exemption for foreign work. The DGT states that such exemption applies only if the service is an intragroup service that generates benefit or utility to the non-resident entity.

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2014-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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