Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.

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LOW
dgt-evolution

Exencion Por Trabajos En El Extranjero — evolución doctrinal DGT

evolution::exencion-por-trabajos-en-el-extranjero

LOW
dgt-evolution

Trabajos En El Extranjero — evolución doctrinal DGT

evolution::trabajos-en-el-extranjero

MEDIUM
Tax

Exemption for foreign work requires non-commercial purposes and a non-resident entity

V5264-26

MEDIUM
Tax

Foreign work exemption depends on recipient being non-resident

V5320-26

MEDIUM
Tax

Foreign work exemption requires beneficiary to be a non-resident entity

V5294-26

LOW
Tax

Requisitos para la exención de rendimientos por trabajos realizados en el extranjero

V1511-26

MEDIUM
Tax

Travel days included in foreign work earnings exemption calculation

V1502-26

MEDIUM
Tax

Exemption for foreign work calculated based on taxpayer's calendar year

V1371-26

MEDIUM
Tax

Exemption for foreign work possible if EU Commission is ultimate beneficiary

V0915-26

MEDIUM
Tax

Foreign work earnings may be exempt from Spanish personal income tax under certain conditions

V0919-26

MEDIUM
Tax

Exemption for foreign work applies if conditions met

V0911-26

LOW
Tax

Tax residence is determined by physical presence or the center of economic interests

V0186-26

LOW
Tax

Income of a Spanish researcher paid by a Spanish university to work in Germany may be exempt from Spanish personal income tax

V0185-26

MEDIUM
Tax

Foreign work exemption requires intragroup services to generate profit for non-resident entity

V0075-26

MEDIUM
Tax

Foreign work exemption requires intragroup service with benefit to foreign entity

V0067-26

LOW
Tax

Requisitos para la aplicación de la exención por trabajos realizados en el extranjero

V2544-25

LOW
Tax

Foreign work exemption requires intragroup service to provide benefit or utility to non-resident entity

V2401-25

LOW
Tax

Foreign work exemption requires intragroup service to provide benefit or utility to non-resident entity

V2400-25

LOW
Tax

Exemption for foreign work can be proven by any valid legal means

V2095-25

LOW
Tax

The determination of taxation depends on tax residence and not on nationality

V1997-25

MEDIUM
Tax

Return day counts as foreign stay for LIRPF exemption

V1876-25

MEDIUM
Tax

Days of travel abroad counted within foreign work tax exemption

V1875-25

MEDIUM
Tax

60,100 euro cap applies to foreign work exemption

V1441-25

MEDIUM
Tax

Travel day counts towards foreign work exemption

V1437-25

LOW
Tax

Tax residency and salary taxation depend on physical presence and compliance with treaty requirements

V1399-25

MEDIUM
Tax

Exemption for foreign work not applicable if working for a Spanish resident company

V1396-25

LOW
Tax

Foreign work earnings for a non-resident company may be exempt from IRPF

V1067-25

LOW
Tax

Round-trip travel days counted for foreign work exemption

V1076-25

MEDIUM
Tax

Foreign work exemption requires beneficiary to be a non-resident entity

V0879-25

LOW
Tax

Specie remuneration for vehicle use may count in foreign work exempt income

V0885-25

LOW
Tax

La residencia fiscal se determina por la permanencia en España o el núcleo de actividades económicas

V0442-25

LOW
Tax

El salario por trabajo realizado en Bélgica puede tributar en España o en Bélgica según el Convenio

V0373-25

LOW
Tax

La aplicación de la exención por trabajos en el extranjero depende de si el beneficiario es una entidad no residente

V0271-25

MEDIUM
Tax

Exemption for foreign work cannot be applied under special regime

V2547-24

MEDIUM
Tax

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

MEDIUM
Tax

Self-employed individuals not covered by foreign work exemption under Article 7.p) IRPF

V1776-24

MEDIUM
Tax

Possibility of applying foreign work exemption on salary and relocation allowances

V1511-24

MEDIUM
Tax

Foreign earnings may be exempt from IRPF up to 60,100 euros annually

V1512-24

MEDIUM
Tax

Exemption for foreign work depends on recipient entity being non-resident

V1478-24

MEDIUM
Tax

Exemption for foreign work does not apply if the beneficiary is a Spanish company

V0553-24

MEDIUM
Tax

Exemption for foreign work available with €60,100 annual limit

V0538-24

MEDIUM
Tax

Travel days counted for foreign work exemption under LIRPF

V0491-24

MEDIUM
Tax

Foreign work exemption requires beneficiary to be a non-resident entity

V0372-24

MEDIUM
Tax

Foreign work exemption depends on contract nature and destination country's tax regime

V0290-24

MEDIUM
Tax

Taxation of a Spanish researcher's salary in Germany depends on the university's legal status

V0160-24

MEDIUM
Tax

Exemption for foreign work not applicable if employer is in a tax haven

V3357-23

MEDIUM
Tax

Foreign work exemption covers specific and proportional non-specific remuneration

V3258-23

MEDIUM
Tax

Tax exemption for foreign work depends on fiscal residency and specific requirements

V3240-23

MEDIUM
Tax

One-way and return travel days count for foreign work income exemption

V3241-23

MEDIUM
Tax

Salaries earned abroad may be exempt from Spanish income tax under specific conditions

V2987-23

MEDIUM
Tax

Exemption for foreign work not applicable if income from economic activities

V2857-23

MEDIUM
Tax

Exemption for foreign work applies to Spanish tax residents

V2645-23

MEDIUM
Tax

The application of the exemption under Art. 7 p) LIRPF requires the employee to be a tax resident in Spain

V2499-23

MEDIUM
Tax

Requirements for the exemption of income from employment performed abroad

V2498-23

MEDIUM
Tax

Foreign work exemption depends on tax residency and employer type

V2417-23

MEDIUM
Tax

Foreign earnings may be exempt from IRPF if conditions met

V2419-23

MEDIUM
Tax

Calculation of exemption for foreign work must use full-year days as denominator

V2050-23

MEDIUM
Tax

Foreign earnings may be exempt if specific conditions met

V2049-23

MEDIUM
Tax

Specified benefits can be included in foreign work exemption proportional calculation

V1822-23

MEDIUM
Tax

Requirements for exemption from LIRPF for work abroad (Art. 7 p)

V1765-23

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