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V1853-17 ·13 July 2017 ·consulta-vinculante Medium impact
Tax

Overtime hours during foreign travel counted as specific remuneration

A Spanish resident worker asks whether overtime hours worked during a foreign trip can count towards exemption from income tax. The DGT responds that such overtime hours fall under the category of specific remuneration.

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Lifecycle

2017-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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