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V1618-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable for telematic work from Spain

A taxpayer asks whether they can claim exemption for foreign work by estimating days that would have been travelled had the pandemic not occurred. The DGT responds that telematic work carried out from Spain does not meet the exemption requirements.

In 6 key points

Lifecycle

2021-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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