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V2480-14 ·23 September 2014 ·consulta-vinculante Medium impact
Tax

Retentions on exempt foreign earnings can be refunded

A company asks whether it can recover IRPF withholdings from workers sent to foreign clients. The DGT responds that if exemption conditions are met, no retention is required and a refund can be requested.

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2014-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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