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V2352-17 ·15 September 2017 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires non-resident entity or foreign permanent establishment

A company asked whether its workers sent abroad to install machinery or provide intragroup services could benefit from the exemption under IRPF article 7 p). The DGT clarifies that the exemption depends on meeting specific conditions, particularly that the work is carried out for a non-resident entity or a foreign permanent establishment.

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2017-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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