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A company asks whether temporarily assigned staff can benefit from the exemption under article 7.p) of the LIRPF. The DGT states that such exemption applies only if the work is genuinely carried out abroad, for a non-resident entity, in countries with analogous taxes, excluding tax havens.
The exemption under article 7.p) of the LIRPF applies only when work is genuinely performed abroad for a non-resident entity in countries with analogous taxation, excluding tax havens.
The tax team reviews your specific situation.
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