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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Foreign work exemption requires intragroup services to generate profit for non-resident entity
V0075-26
Foreign work exemption requires intragroup service with benefit to foreign entity
V0067-26
Foreign work IRPF exemption depends on whether services are real intragroup services
V0042-23
Foreign work exemption requires intragroup service beneficial to non-resident entity
V1713-22
Requirements for exemption from foreign work income
V0588-22
Requirements for IRPF exemption on foreign group services
V2339-20
Foreign work income exemption depends on intra-group service nature and tax presence in destination country
V2203-20
Exemption for foreign work requires intragroup service benefiting a subsidiary
V0608-20
Foreign work exemption requires intragroup services and local tax requirements
V0150-18
Requirements for IRPF exemption for foreign work
V1315-15
V0045-15
Foreign work exemption requires service to a non-resident entity
V3378-14
Foreign work exemption requires service to be genuinely rendered to a non-resident entity
V1542-14
Foreign work exemption requires service to be effectively rendered to a non-resident entity
V1091-14
Foreign work exemption requires intragroup service and non-tax haven country
V0577-14
Foreign work exemption depends on genuine intragroup services
V0365-14
Exemption from foreign work rules does not apply to administrators with management and representation duties
V0078-14
V0008-14
Company must make IRPF withholdings while worker retains Spanish tax residency
V0002-14
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