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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker who provided services in Spain and then in Russia asks whether their foreign earnings are exempt. The Tax Authority responds that if there is a labour relationship with a non-resident entity and the conditions of territoriality and taxation are met, exemption under article 7 p) of the LIRPF may apply.
The tax team reviews your specific situation.
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