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V1556-19 ·25 June 2019 ·consulta-vinculante Medium impact
Tax

Specific and non-specific remuneration to calculate foreign work exemption

A consultant working part-time abroad asks which bases to use to calculate exempt income. The DGT responds that both specific remuneration for travel and non-specific remuneration must be considered, proportionally distributed.

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Lifecycle

2019-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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