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V3075-17 ·23 November 2017 ·consulta-vinculante Medium impact
FISCAL

No applicable foreign work exemption or excess regime for employee

A Spanish resident tennis player asks whether her coach can claim exemptions for working at international tournaments. The DGT confirms that neither the exemption under article 7.p) nor the excess regime applies, although meal and accommodation expenses may be exempted.

In 5 key points

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2017-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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