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V1713-22 ·18 July 2022 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires intragroup service beneficial to non-resident entity

An employee of a Spanish hotel group who travels weekly to Portugal to manage operations asks whether the exemption under article 7 p) of the LIRPF applies. The DGT states that for the exemption to apply, the work must be genuinely carried out abroad and must constitute an intragroup service that provides a benefit or advantage to the non-resident entity.

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Lifecycle

2022-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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