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V2974-21 ·23 November 2021 ·consulta-vinculante Medium impact
Tax

Requirements for exemption due to foreign work (Art. 7 LIRPF)

A worker with a German contract who spends part of the year in Spain enquires about the conditions for exemption due to foreign work. The DGT states that the worker must be a fiscal resident in Spain and that the work must be genuinely carried out abroad for a non-resident entity.

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2021-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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