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A Spanish resident providing services to a foreign company via a mercantile contract and issuing monthly invoices asks whether the exemption under art. 7p of the IRPF applies. The DGT concludes that the exemption requires a labour or statutory relationship characterised by independence; since the income arises from economic activities under a mercantile service contract, the exemption does not apply.
The exemption under article 7p of the IRPF does not apply to income from mercantile service contracts, even when services are performed abroad.
The tax team reviews your specific situation.
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