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V2796-14 ·17 October 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption possible while maintaining Spanish tax residency

A construction worker moving to Switzerland asks whether he remains a Spanish tax resident. The DGT states that if he does not prove Swiss tax residency, he remains a Spanish tax resident and may claim the foreign work exemption up to €60,100.

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2014-10-17PublishedPublished 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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