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V1700-19 ·9 July 2019 ·consulta-vinculante Medium impact
FISCAL

Exemption conditions for foreign work under LIRPF

A Spanish resident asks whether the exemption for work abroad applies and how to calculate it. The DGT states it applies when work is carried out for a non-resident entity in a country with an information exchange treaty, with a limit of €60,100.

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2019-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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