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V2197-20 ·29 June 2020 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign work duties

A company asks whether travel allowances for workers sent to Algeria are exempt from income tax. The DGT states that exemption is possible if the work is carried out for a non-resident entity and the intragroup services conditions are met.

In 6 key points

Lifecycle

2020-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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