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Un trabajador que se desplaza por la Unión Europea consulta si puede aplicar la exención por trabajos realizados en el extranjero. La DGT señala que para aplicar dicha exención es necesario que el trabajo se realice para una entidad no residente o un establecimiento permanente en el extranjero y que se cumplan los requisitos de territorialidad.
The fiscal team reviews your specific situation.
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