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V2657-18 ·2 October 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for exemption from foreign work income

A consultant asks whether they can claim exemption from foreign work income after acquiring shares in a UK company. The DGT states that eligibility depends on meeting specific criteria, including the nature of the income and the location of the place of work.

In 6 key points

Lifecycle

2018-10-02PublishedPublished 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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