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V1672-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Taxation of foreign salary depends on fiscal residence and exemption criteria

A worker in Turkey for an international organisation asks whether their salary is subject to Spanish IRPF. The DGT explains that first, fiscal residence must be determined, and if resident, exemption for foreign work requires meeting specific conditions.

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2023-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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