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A Spanish company asks whether its workers deployed abroad can claim exemption under article 7.p) of the IRPF law when providing advisory services to non-resident distributors. The DGT responds that the exemption applies if the work is carried out for a non-resident entity and the territoriality and tax requirements are met.
Workers deployed abroad may qualify for IRPF exemption when providing services to non-resident entities, provided territorial and tax conditions are satisfied.
The tax team reviews your specific situation.
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