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The consultant asks whether, after applying the dismissal exemption and a 30% reduction, the 50% exemption for seafarers in the Canary Islands can also be applied. The DGT replies that the indemnity does not accrue during navigation, thus failing to meet the Canary Islands law's requirements.
The exemption for seafarers in the Canary Islands is not applicable due to the indemnity not accruing during navigation.
The tax team reviews your specific situation.
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