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V3162-14 ·26 November 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work cannot be claimed without proof of non-resident entity

A self-employed worker asks whether exemption from foreign work income can be claimed after a stay in Italy. The DGT responds that it is not possible due to lack of evidence that the work was carried out for a non-resident entity.

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2014-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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