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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish resident worker asks whether they can claim exemption under article 7.p) of the LIRPF for international assignments. The DGT responds that exemption applies only if the work is carried out for a non-resident entity or a foreign permanent establishment, not for the Spanish company itself.
Workers assigned abroad may only qualify for income exemption if the work is performed for a foreign entity or establishment, not for their Spanish employer.
The tax team reviews your specific situation.
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