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V1575-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Requirements and limits of exemption for work abroad (Art. 7 LIRPF)

A company asks about the application of the exemption in IRPF for workers deployed abroad and its calculation method. The DGT clarifies that the work must be carried out for a non-resident entity and that the destination country must not be a tax haven.

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2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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