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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Professionals' income from Spain may be taxable under IRNR if a fixed base exists
V0899-26
Tax residency depends on physical presence, economic interests and Australia treaty
V2409-25
Swiss research grant not exempt: taxed as income from employment
V1972-25
Foreign work exemption depends on specific legal requirements
V0599-25
The obligation to file an IRPF or IRNR tax return depends on the determination of tax residence in Spain
V0160-25
Tax residency in Spain depends on physical presence or economic interest centre
V1341-24
Foreign work exemption requires beneficiary to be a non-resident entity
V0372-24
Tax residency and income taxation for remote work depend on place of residence and place of employment
V3326-23
Requisitos para la exención por trabajos realizados en el extranjero (Art. 7 p LIRPF)
V0529-23
Tax residency determined by full natural year, not partial periods
V0384-23
La residencia fiscal en España se determina por permanencia, núcleo de intereses o situación familiar
V2512-22
Tax declaration obligation depends on fiscal residency and income limits
V1163-22
Geographic mobility expense deduction applicable only if fiscal residence remains in Spain
V0195-22
Requirements for exemption from foreign work income
V1847-21
Tax residency determined by physical presence, economic activities or double taxation treaties
V3202-20
Tax declaration obligation depends on fiscal residency and foreign work exemption criteria
V2043-20
Fiscal residency depends on physical presence or economic interest location
V2030-20
Tax declaration obligation depends on fiscal residency and worldwide income limits
V0358-20
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