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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish resident worker asked whether she could benefit from an exemption for work carried out in France for six months. The DGT states that to qualify for the exemption, the actual beneficiary of the work must be a non-resident entity in Spain or a foreign permanent establishment.
Workers carrying out foreign assignments may qualify for income exemption if the beneficiary is a non-resident entity or a foreign permanent establishment.
The fiscal team reviews your specific situation.
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