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A worker posted to the U.S. to provide services to a group company asks whether the exemption under article 7 p) of the LIRPF applies. The DGT confirms it does, if the work is genuinely carried out abroad, for a non-resident entity in a country with an information exchange agreement, with a cap of €60,100.
The exemption may apply to cross-border services provided by group companies to non-resident entities, subject to specific conditions and a cap on remuneration.
The tax team reviews your specific situation.
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