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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 131 results.
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero
V1551-26
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
Foreign work exemption requires intragroup service to provide benefit or utility to non-resident entity
V2400-25
V2401-25
Requisitos para la exención de rendimientos por trabajos realizados en el extranjero
V1692-25
Foreign work exemption requires activities for a non-resident entity or intragroup services
V1104-25
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
Foreign work exemption requires intragroup service beneficial to non-resident entity
V1713-22
Advertising services received by Ceuta entities not subject to VAT if recipient is based there
V3105-21
Requirements for IRPF exemption for foreign work
V2221-21
Requirements for exemption from income from foreign work
V1860-21
Fiscal residency based on presence or economic interests; foreign work exemption requires intergroup services
V1291-21
To apply reduced tax rates in Ceuta or Melilla, operator must have fiscal residence and be genuinely based in the territory
V1136-21
Requirements for exemption from income tax on foreign work
V0850-21
To qualify for reduced rates in Ceuta or Melilla, operators must have fiscal residence and real establishment
V0145-21
Foreign work exemption requires service to a non-resident entity
V0097-21
Mutual agreement severance pay not tax-exempt; foreign work exemption applies only to actual salary days
V3127-20
Requirements for exemption from income from work performed abroad
V2756-20
To qualify for reduced rates in the Tax on Gaming Activities, a taxpayer must have fiscal residence and real presence in Ceuta or Melilla
V2717-20
Proportional foreign work exemption applicable
V2432-20
Fiscal residence and real presence required for reduced gaming tax in Ceuta and Melilla
V2378-20
Requirements for IRPF exemption on foreign group services
V2339-20
V2203-20
Requirements for exemption from foreign work duties
V2197-20
To qualify for reduced tax rates in Ceuta or Melilla, operators must have fiscal residence and be genuinely based there
V2035-20
V1538-20
Foreign work exemption requires intragroup services in tax-similar countries
V0767-20
Exemption for foreign work requires intragroup service benefiting a subsidiary
V0608-20
Requirements for exemption from income tax on foreign group work
V0516-20
Reduced gaming rates possible for operators with fiscal residence and real presence in Ceuta or Melilla
V0505-20
Requisitos para la exención de IRPF por trabajos realizados en el extranjero
V0112-20
Requisitos para la exención de rendimientos por trabajos realizados en el extranjero (Art. 7 p LIRPF)
V0107-20
V0115-20
Requisitos para la aplicación de la exención por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V3449-19
V3436-19
V3332-19
V3185-19
V3186-19
V2203-19
V1680-19
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero (Art. 7.p LIRPF)
V1543-19
V1345-19
V1266-19
La radicación real en Ceuta o Melilla para aplicar tipos reducidos es una cuestión de hecho que debe apreciarse caso por caso
V0760-19
Requirements for the exemption from Personal Income Tax (IRPF) for work performed abroad (Art. 7.p LIRPF)
V0336-19
V0290-19
Requisitos para la exención de rentas por trabajos realizados en el extranjero y tratamiento de retenciones
V0114-19
V3267-18
V3066-18
V2727-18
V2590-18
V2539-18
V1767-18
Requirements for exemption from foreign work income
V1701-18
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero según el art. 7 p) LIRPF
V1077-18
V0908-18
Foreign work exemption requires recipient to be non-resident and compliance with linking requirements
V0527-18
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