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V3476-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work calculated by proportional distribution

The DGT explains how to calculate the foreign work exemption under article 7 letter p of the LIRPF, applying a proportional distribution of non-specific remuneration based on days of stay, while specific remuneration is fully exempt.

In 6 key points

Lifecycle

2015-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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