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V2537-14 ·30 September 2014 ·consulta-vinculante Medium impact
Tax

Days of displacement counted for foreign work exemption

A worker asked whether only working days should be counted when calculating the exemption for working abroad. The DGT clarifies that all natural days of displacement, including non-working days, should be counted, provided they are for carrying out services.

In 6 key points

Lifecycle

2014-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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