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A consultancy firm asks whether it can apply the exemption under article 7 p) of the IRPF Law to its workers deployed abroad. The DGT states that the exemption applies only if the work is genuinely performed outside Spain and for a non-resident entity or a foreign permanent establishment.
Businesses deploying staff abroad must ensure the work is genuinely performed outside Spain and for a non-resident entity or foreign permanent establishment to qualify for the exemption.
The tax team reviews your specific situation.
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