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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
La residencia fiscal se determina por la permanencia física o el núcleo de intereses económicos
V0186-26
La determinación de la residencia fiscal depende de la permanencia física y el núcleo de intereses económicos
V0185-26
Requisitos para la aplicación de la exención por trabajos realizados en el extranjero
V2544-25
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero
V2400-25
Requisitos para la exención de rentas por trabajos realizados en el extranjero en el ámbito de grupos empresariales
V2401-25
La exención por trabajos en el extranjero requiere que el servicio se preste para una entidad no residente o establecimiento permanente en el extranjero
V2095-25
The determination of taxation depends on tax residence and not on nationality
V1997-25
Return day counts as foreign stay for LIRPF exemption
V1876-25
Travel day counts towards foreign work exemption
V1437-25
60,100 euro cap applies to foreign work exemption
V1441-25
Criterios para la determinación de la residencia fiscal en España por desplazamiento laboral
V1399-25
Exemption for foreign work not applicable if working for a Spanish resident company
V1396-25
Los rendimientos por trabajos realizados en el extranjero pueden estar exentos de IRPF bajo ciertos requisitos
V1067-25
La DGT no resuelve sobre la inclusión de la retribución en especie en el cómputo de la exención por trabajos en el extranjero
V0885-25
Foreign work exemption requires beneficiary to be a non-resident entity
V0879-25
La residencia fiscal se determina por la permanencia en España o el núcleo de actividades económicas
V0442-25
El salario por trabajo realizado en Bélgica puede tributar en España o en Bélgica según el Convenio
V0373-25
Portugal may tax Spanish residents' salaries if work is performed in Portugal
V2771-16
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