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V3758-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Foreign work exemption requires non-resident entity and similar tax

A Spanish resident worker asks whether exemption for earnings from Faroe Islands work applies. The DGT states that eligibility depends on meeting legal requirements, particularly that the recipient entity is non-resident and that a tax similar to IRPF is applied in the territory.

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2016-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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