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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 60 results.
Exemption for foreign work calculated based on taxpayer's calendar year
V1371-26
Exemption for foreign work applies if conditions met
V0911-26
Possibility of applying foreign work exemption on salary and relocation allowances
V1511-24
Foreign earnings may be exempt from IRPF up to 60,100 euros annually
V1512-24
Travel days counted for foreign work exemption under LIRPF
V0491-24
Foreign work exemption covers specific and proportional non-specific remuneration
V3258-23
One-way and return travel days count for foreign work income exemption
V3241-23
Requirements for the exemption of income from employment performed abroad
V2498-23
Requirements for exemption from LIRPF for work abroad (Art. 7 p)
V1765-23
Days of absence abroad counted as natural days including weekends and travel days
V0111-22
Travel and weekend days included in foreign work tax exemption period
V1696-21
Quarantine days count as foreign work days for tax exemption
V0767-21
Foreign work exemption requires service to a non-resident entity
V0097-21
Requirements for exemption from foreign work duties
V2197-20
Requirements and limits of exemption for work abroad (Art. 7 LIRPF)
V1575-20
Annual foreign work exemption limit of €60,100 not prorated
V0824-20
Requirements and limits of exemption for foreign work income
V2870-19
Exemption for foreign work calculated by proportional sharing and specific remuneration
V1827-19
Exemption conditions for foreign work under LIRPF
V1700-19
Requisitos para la exención de rendimientos por trabajos realizados en el extranjero
V1680-19
Specific and non-specific remuneration to calculate foreign work exemption
V1556-19
Requirements for exemption from foreign work earnings in intragroup services
V1543-19
V1345-19
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
Foreign work exemption does not apply to unemployment benefits
V3097-18
Requirements for claiming exemption for work abroad (Art. 7.p LIRPF)
V2726-18
Annual exemption cap of 60,100 euros not prorated
V1362-18
Requisitos y límites de la exención por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V2780-17
V2663-17
Overtime hours during foreign travel counted as specific remuneration
V1853-17
Requisitos y cálculo de la exención por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V1854-17
Requisitos para la aplicación de la exención por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V1395-17
Only natural days of displacement counted for foreign work exemption
V0986-17
Requisitos y límites de la exención por trabajos realizados en el extranjero
V0916-17
V0609-17
Method established for calculating foreign work tax exemption
V0190-17
Foreign work exemption requires service to a non-resident entity or permanent establishment
V4107-16
Requirements for claiming €60,100 foreign work exemption
V4038-16
V3512-16
Foreign relocation compensation may be exempt from IRPF under LIRPF art. 7.p
V3371-16
Expatriation allowances and meals may be exempt from IRPF under letter p) of Article 7
V3401-16
How exemption for foreign work is calculated
V2461-16
40% reduction applies to taxable bonus portion
V1016-16
Requirements and limits of exemption for foreign work earnings
V3604-15
Exemption for foreign work calculated by proportional distribution
V3476-15
Requisitos para la aplicación de la exención por trabajos realizados en el extranjero
V3370-15
V1848-15
Requirements for claiming exemption for work abroad
V1642-15
V1602-15
Requirements for claiming exemption for foreign work (Art. 7.p LIRPF)
V0742-15
Requirements and calculation of exemption for foreign work
V0632-15
Exemption for foreign work up to €60,100 annual limit
V0626-15
Days of displacement counted for foreign work exemption
V2537-14
Days of natural stay counted for foreign work exemption
V2196-14
Requirements for exemption from foreign work earnings
V2109-14
Exemption applied for foreign work earnings via proportional distribution
V1887-14
Exemption for foreign work may apply if LIRPF requirements met
V0177-14
Requirements and limits for foreign work exemption (Art. 7.p LIRPF)
V0003-14
Application of foreign work exemption on salary and specific allowances
V0005-14
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