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V1930-17 ·19 July 2017 ·consulta-vinculante Medium impact
FISCAL

Foreign work exemption requires services for a non-resident entity or foreign permanent establishment

A Belgian company asks whether its Spain representative office coordinator can benefit from the foreign work tax exemption. The DGT states that the exemption depends on whether the work is carried out for a non-resident entity and whether the Spain office constitutes a permanent establishment.

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2017-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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