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V2049-23 ·13 July 2023 ·consulta-vinculante Medium impact
Tax

Foreign earnings may be exempt if specific conditions met

A Spanish company asks whether salaries and allowances for workers sent to Saudi Arabia are exempt from income tax. The DGT states that exemption depends on the work being carried out for a non-resident entity and compliance with territoriality and amount thresholds.

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2023-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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