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V2077-17 ·3 August 2017 ·consulta-vinculante Low impact
FISCAL

The per diem regime exempt under the Personal Income Tax Regulations applies only to those who receive income from employment through an employment or statutory relationship

Lifecycle

2017-08-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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