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V1860-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from income from foreign work

A director asks whether income from post-acquisition integration duties and foreign board meetings is exempt under article 7 p) of the IRPF Law. The DGT states that exemption depends on the work being genuinely performed abroad, for a non-resident entity, and in countries with an information exchange agreement.

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2021-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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