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V2841-19 ·15 October 2019 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires recipient to be non-resident

A worker inquired whether income from services rendered in Germany for a German company could qualify for the exemption under article 7.p) of the LIRPF. The DGT states that the exemption applies only if all legal requirements are met, particularly that the recipient entity is non-resident.

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2019-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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