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A foundation asks how to apply IRPF withholdings to workers posted abroad who can choose between exemption for foreign work or the excess regime. The DGT clarifies that the entity must withhold on the basis of taxable and non-exempt remuneration, as both regimes are incompatible.
Taxpayers posted abroad must have IRPF withholdings calculated on taxable and non-exempt income, as the foreign work exemption and excess regime cannot coexist.
The tax team reviews your specific situation.
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