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A worker deployed abroad for IT services asks whether they can claim the exemption under article 7.p) of the LIRPF. The DGT confirms it is possible if the work is carried out for a non-resident entity or a foreign permanent establishment and territoriality and non-tax haven conditions are met.
Workers engaged in foreign IT services may qualify for tax exemption under specific conditions involving non-resident entities or foreign permanent establishments.
The tax team reviews your specific situation.
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