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V1701-18 ·14 June 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for exemption from foreign work income

A worker with an Spain-based contract who frequently travels abroad as Global Director asks whether the exemption under paragraph p) of Article 7 of the LIRPF applies. The DGT states that the exemption applies only if the work is genuinely carried out abroad for a non-resident entity or permanent establishment, in countries with analogous taxes, excluding tax havens.

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2018-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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