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V3217-14 ·1 December 2014 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work applies if recipient is non-resident and country has double taxation treaty

A Spanish resident worker deployed to Mexico by a German agency asks whether the foreign work exemption applies and if there are reductions for exceeding the exemption limit. The DGT states that the exemption requires the recipient entity to be non-resident and the country to have a double taxation treaty with Spain, and that no reductions are available for exceeding the exemption threshold.

In 6 key points

Lifecycle

2014-12-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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