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V2137-15 ·14 July 2015 ·consulta-vinculante Medium impact
Tax

Workers posted abroad may qualify for foreign work exemption under certain conditions

A worker posted to Chile inquires about his tax residency and eligibility for the foreign work exemption. The DGT explains that residency depends on continuity and centre of interests, and that the exemption requires work to be genuinely carried out abroad for a non-resident entity or permanent establishment.

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2015-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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