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V1827-19 ·15 July 2019 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work calculated by proportional sharing and specific remuneration

An employee asks how to calculate the exempt income from working abroad. The DGT explains that non-specific remuneration should be proportionally distributed according to days spent abroad, and specific remuneration for travel is also exempt.

In 6 key points

Lifecycle

2019-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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