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V2710-14 9 October 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Foreign work exemption requires service to a non-resident entity or permanent establishment

A worker relocated to the UAE seeks advice on his tax residency and eligibility for foreign work exemptions. The DGT examines whether, as a Spanish resident, he can apply the exemption under article 7.p) of the Spanish Personal Income Tax Law.

The question raised

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