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V2839-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

Foreign service remuneration may be exempt in Spain under certain conditions

A Spanish resident asked whether income from working four months for a French public ministry should be taxable in Spain. The DGT explains that, under the Double Taxation Convention, such income may be exempt if it is not part of an industrial or commercial activity, or if the exemption for foreign work is met under legal requirements.

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2020-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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