FAQ |
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#21 | ||
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Klarade millennium-buggen
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Citat:
Expatriates PIT is not levied on employment income obtained by persons who are tax resident in Spain for work effectively carried out outside Spain up to the limit of EUR 60,100 if the following requirements are met: The employee is resident in Spain for tax purposes. The work is effectively carried out outside Spain. The work is carried out for a company, entity or permanent establishment which is not resident in Spain for tax purposes. A tax which is identical or similar to Spanish PIT is levied in the country where the employee carries out the work. |
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