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V2645-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work applies to Spanish tax residents

A taxpayer asks whether income from work in Switzerland is exempt from income tax and which expenses are deductible. The DGT responds that, if a taxpayer is a fiscal resident in Spain, the exemption applies with a limit of €60,100 if the conditions of the law are met.

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2023-09-29PublishedPublished 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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