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Un trabajador que realiza desplazamientos internacionales consulta si sus retribuciones están exentas bajo el artículo 7 p) de la LIRPF. La DGT aclara que la exención depende de que los trabajos se realicen para entidades no residentes o sean servicios intragrupo que aporten utilidad al destinatario, excluyendo labores de representación o cierre de acuerdos en beneficio de la empresa española.
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