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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Entidad No Residente — evolución doctrinal DGT
evolution::entidad-no-residente
Foreign work exemption requires beneficiary to be a non-resident entity
V5294-26
Exemption for foreign work requires non-commercial purposes and a non-resident entity
V5264-26
Foreign work exemption depends on recipient being non-resident
V5320-26
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero
V1551-26
Requisitos para la exención de rendimientos por trabajos realizados en el extranjero
V1511-26
Exemption for foreign work possible if EU Commission is ultimate beneficiary
V0915-26
Foreign work earnings may be exempt from Spanish personal income tax under certain conditions
V0919-26
Exemption for foreign work applies if conditions met
V0911-26
Value swaps will not be treated as taxable if neutrality conditions are met
V0659-26
Requisitos de actividad económica en el arrendamiento de inmuebles para el régimen de transparencia fiscal internacional
V0632-26
Exemption for foreign work depends on recipient entity being non-resident in Spain
V0472-26
Loss of value in shares not deductible if LIS article 21 exemption conditions met
V0302-26
Change of dominant entity in a fiscal group by acquisition of control
V0256-26
Tax residence is determined by physical presence or the center of economic interests
V0186-26
Income of a Spanish researcher paid by a Spanish university to work in Germany may be exempt from Spanish personal income tax
V0185-26
Foreign work exemption requires intragroup service with benefit to foreign entity
V0067-26
Foreign work exemption requires intragroup services to generate profit for non-resident entity
V0075-26
Requisitos para la aplicación de la exención por trabajos realizados en el extranjero
V2544-25
Exemption for foreign work can be proven by any valid legal means
V2095-25
60,100 euro cap applies to foreign work exemption
V1441-25
Exemption for foreign work not applicable if working for a Spanish resident company
V1396-25
Foreign work exemption requires activities for a non-resident entity or intragroup services
V1104-25
Foreign work earnings for a non-resident company may be exempt from IRPF
V1067-25
V0879-25
Exemption not applicable for online classes taught from Spain
V0785-25
Foreign work exemption depends on specific legal requirements
V0599-25
Foreign work exemption depends on meeting LIRPF article 7 p) requirements
V0562-25
Foreign work exemption requires relocation and non-resident entity
V0416-25
El salario por trabajo realizado en Bélgica puede tributar en España o en Bélgica según el Convenio
V0373-25
La aplicación de la exención por trabajos en el extranjero depende de si el beneficiario es una entidad no residente
V0271-25
German company with Spanish branch: two VAT IDs needed for separate activities
V2535-24
Exemption under Art. 7.p) IRPF for foreign work: requirements when earnings exceed 60,100 euros
V2438-24
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
Non-resident German taxpayer liable to Spanish IP due to real obligation from German company shares with Spanish property exceeding 50% of assets
V1704-24
Foreign earnings may be exempt from IRPF up to 60,100 euros annually
V1512-24
Exemption for foreign work depends on recipient entity being non-resident
V1478-24
Exemption for foreign work available with €60,100 annual limit
V0538-24
Exemption for foreign work does not apply if the beneficiary is a Spanish company
V0553-24
V0372-24
Tax exemption for foreign work depends on fiscal residency and specific requirements
V3240-23
Requirements for the exemption of income from employment performed abroad
V2498-23
The application of the exemption under Art. 7 p) LIRPF requires the employee to be a tax resident in Spain
V2499-23
Foreign work exemption depends on tax residency and employer type
V2417-23
Foreign earnings may be exempt from IRPF if conditions met
V2419-23
Obligation to file IRPF if receiving pension from a non-resident non-withholding payer
V2251-23
Foreign earnings may be exempt if specific conditions met
V2049-23
Requirements for exemption from LIRPF for work abroad (Art. 7 p)
V1765-23
Cross-border merger with a non-resident entity may breach capital reserve requirement without obligation subrogation in Spain
V1755-23
Requirements for foreign work income exemption and social security deductions
V1262-23
Exemption from IRPF available for cruise crew working abroad
V1036-23
Exemption not applicable for training work abroad
V0827-23
Requisitos para la exención por trabajos realizados en el extranjero (Art. 7 p LIRPF)
V0529-23
Exemption for foreign work does not apply to training trips
V0278-23
Requirements for exemption from foreign work income (Art. 7 LIRPF)
V0047-23
Foreign work IRPF exemption depends on whether services are real intragroup services
V0042-23
The taxation of gains from the sale of foreign shares under the special regime depends on the residence of the issuing entity
V2195-22
Foreign work exemption requires recipient to be non-resident in Spain
V2052-22
Foreign work exemption requires intragroup service beneficial to non-resident entity
V1713-22
No permanent establishment if no adequate human, technical or physical facilities in Spain
V1618-22
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