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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A merchant marine officer resident in Spain asks whether he must declare IRPF if his income exceeds €22,000 but is exempt due to working abroad. The DGT clarifies that exempt income does not count towards the threshold, but the €22,000 limit reduces to €14,000 if the payer is not obliged to withhold.
The tax team reviews your specific situation.
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