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V3046-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Exemption applicable for foreign work if ultimate beneficiary is a non-resident entity

A company asks whether it can claim the exemption under article 7 p) of the LIRPF for a worker deployed on a ship heading to Australia. The tax authority responds that, although the contracting company is Spanish, the exemption applies if it can be proven that the ultimate recipient of the services is a non-resident entity.

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Lifecycle

2020-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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