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V3378-14 ·23 December 2014 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires service to a non-resident entity

A company asks whether employees sent to Algeria can benefit from the exemption under article 7.p) of the LIRPF. The DGT explains that the exemption applies only if the work is carried out for a non-resident entity or a foreign permanent establishment, meeting intragroup service requirements.

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2014-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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