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V2280-16 ·24 May 2016 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for work abroad for a Spanish resident entity

A Spanish entity employee carrying out humanitarian work in international waters asks whether the foreign work exemption applies. The DGT states it does not apply as the work is performed for a Spanish resident entity.

In 5 key points

Lifecycle

2016-05-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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