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V2655-15 ·11 September 2015 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from income from foreign work

A Spanish employee seconded by a Spanish company to Morocco and Madagascar asks whether the exemption under paragraph p) of Article 7 of the LIRPF applies. The DGT states that eligibility depends on whether the recipient entity is non-resident and on the tax regimes of the destination countries.

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2015-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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