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V2507-21 ·6 October 2021 ·consulta-vinculante Medium impact
Tax

Possibility of claiming international double taxation relief or foreign work exemption in absence of Denmark treaty

A Spanish tax resident asks how to address double taxation on income from Denmark, where no treaty exists. The DGT explains that the taxpayer must pay tax on worldwide income and may choose either international double taxation relief or, if eligible, exemption from foreign work income.

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2021-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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