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Un consultante que reside en Perú como familiar dependiente de un diplomático español pregunta si su situación le excluye del ámbito de aplicación del artículo 10.1.a) de la LIRPF. La DGT responde que se le aplica dicho artículo y, al no existir convenio de doble imposición con Perú que regule la residencia de los cónyuges, prevalece la normativa española.
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