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A company asks whether foreign workers opting for the special displaced regime can benefit from the exemptions and non-taxability provisions of Article 42 of the LIRPF. The DGT confirms that they can, provided the conditions of each provision are met.
Workers in the special displaced regime are eligible for tax exemptions and non-taxability under Article 42 of the LIRPF, subject to specific conditions.
The tax team reviews your specific situation.
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