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A company asks whether employees sent overseas for installations or repairs may be taxed in the destination country and whether they can benefit from exemption under article 7.p) of the LIRPF. The DGT explains that taxation depends on the worker's fiscal residence and the existence of double taxation treaties, and that the exemption requires the work to be carried out for a non-resident entity and to provide a benefit to the recipient.
The tax team reviews your specific situation.
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