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A Spanish resident worker with a contract in Malta and rotating shifts asks about the exemption under Art. 7 p) of LIRPF. The DGT states that the exemption applies if the work is carried out for a non-resident entity in a country with an information exchange agreement, including travel days.
The exemption from LIRPF for foreign work depends on the work being performed for a non-resident entity in a country with an information exchange treaty, including travel days.
The tax team reviews your specific situation.
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