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V2773-14 ·14 October 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work not applicable if performed for a Spanish public institution

A Spanish resident researcher inquired whether she could claim exemption for income from foreign work. The DGT replied that exemption does not apply because the work is carried out for a Spanish public institution, not for a non-resident entity.

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2014-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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