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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Possibility of applying foreign work exemption on salary and relocation allowances
V1511-24
Travel days counted for foreign work exemption under LIRPF
V0491-24
Calculation of exemption for foreign work must use full-year days as denominator
V2050-23
Days of absence abroad counted as natural days including weekends and travel days
V0111-22
Fiscal residency determined by stay of over 183 days or economic activity base
V2337-21
Days spent in Spain due to COVID-19 border closures count for tax residency, but double taxation treaty may avoid residence status
V0862-21
Mutual agreement severance pay not tax-exempt; foreign work exemption applies only to actual salary days
V3127-20
Days spent in Spain during the state of alarm count for tax residency
V1983-20
Exemption applies to earnings earned during actual foreign stay
V1780-20
Exemption for foreign work calculated by proportional sharing and specific remuneration
V1827-19
Proportional distribution of non-specific remuneration for foreign work exemption
V0730-19
Exemption for foreign work applies to specific remuneration and proportional non-specific payments
V0252-19
Staying over 183 days in Spain may determine tax residency
V1166-18
Method established for calculating foreign work tax exemption
V0190-17
Requirements for claiming €60,100 foreign work exemption
V4038-16
Requirements for exemption from foreign work income (Art. 7 LIRPF)
V2590-16
How exemption for foreign work is calculated
V2461-16
Earnings from work in Indonesia may be exempt from Spanish income tax under certain conditions
V2049-16
Exemption for foreign work calculated by proportional distribution
V3476-15
Exemption for foreign work may apply if conditions met
V0407-15
Exemption applied for foreign work earnings via proportional distribution
V1887-14
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