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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 51 results.
Access to Article 93 LIRPF special regime requires no prior Spanish residency in last five tax periods
V0266-26
Meals, accommodation and travel expenses exempt from IRPF if conditions met
V0130-26
Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores
V2608-25
Beckham tax regime applicable if move to Spain due to new employment contract
V2456-25
Return day counts as foreign stay for LIRPF exemption
V1876-25
Requisitos para acceder al régimen especial de tributación del artículo 93 LIRPF por desplazamiento laboral
V1690-25
Tax residency and salary taxation depend on physical presence and compliance with treaty requirements
V1399-25
Special tax regime for workers relocated to Spain requires direct causal link to employment
V1053-25
Requirements for the special tax regime under Article 93 of the LIRPF for work relocation
V0469-25
No need to justify meal costs up to 53.34 euros per night
V2439-24
Exemption under art. 7.p) IRPF for aeronautical worker abroad: different treatment depending on whether work benefits a non-resident entity or Spanish company
V2435-24
Possibility of opting for the special tax regime under Article 93 of the LIRPF for employment relocation
V1497-23
Exemption for foreign work does not apply to training trips
V0278-23
Can workers benefit from the Beckham regime if moving to Spain is due to their employment?
V0784-22
Possibility of applying the special regime under Article 93 of the LIRPF for labour relocation
V2225-21
Requirements for IRPF exemption for foreign work
V2221-21
Requirements for the special regime of the LIRPF for workers displaced abroad
V0358-21
UK national working in Switzerland may opt for special non-resident tax regime
V1247-20
Opportunity to apply non-resident tax regime for work-related relocation
V1109-20
Meals for foreign work trips may be exempt from IRPF
V0807-20
Requirements for exemption from income tax on foreign group work
V0516-20
Requisitos para la exención de IRPF por trabajos realizados en el extranjero
V0112-20
Requisitos para la exención de rendimientos por trabajos realizados en el extranjero
V3332-19
Allowances for stays exceeding nine months taxed in IRPF
V3343-19
Requisitos para aplicar el régimen especial del artículo 93 de la LIRPF por desplazamiento laboral
V1822-19
Travel expenses may be exempt from income tax
V1323-19
Requirements to access the special regime of the LIRPF for workers on assignment
V1119-19
Requirements for the application of the special regime under the Personal Income Tax Act due to labor relocation
V0338-19
Requisitos para aplicar el régimen especial de la LIRPF por desplazamiento laboral
V0180-19
Requirements and limits of foreign work exemption under IRPF
V3167-18
Cannot apply special regime under Article 93 of LIRPF due to lack of required labour displacement
V2156-18
V1704-18
Requirements for opting into the special tax regime under Article 93 of the Spanish Personal Income Tax Law for work relocation
V1657-18
Requisitos para optar por el régimen especial de la LIRPF por desplazamiento laboral
V0300-18
Special regime applicable to displaced workers who are passive investors
V0087-18
Requisitos para la exención de rentas por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V3061-17
Requisitos para optar al régimen especial de tributación del artículo 93 de la LIRPF por desplazamiento laboral
V2919-17
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero (Art. 7.p LIRPF)
V0692-17
V0274-17
Requisitos para la aplicación de la exención por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V4545-16
Maintenance and accommodation allowances may be exempt from income tax if conditions are met
V4375-16
Fiscal residency in Spain maintained if worker cannot prove residency in destination country
V3763-16
Requisitos para la exención del IRPF por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V2865-15
V2329-15
V1315-15
Exemptions available for foreign work income for non-resident companies
V0385-15
Meals and accommodation expenses exempt if displacement rules and limits met
V3361-14
Days of natural stay counted for foreign work exemption
V2196-14
Option available for displaced workers under specific conditions
V2119-14
Cannot claim special regime for displaced workers if fiscal residence not acquired by displacement
V2113-14
Exemption for foreign work applies if conditions met in each country
V0006-14
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