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A company asks whether its workers deployed abroad to carry out installations for non-resident clients can benefit from the exemption under article 7 p) of the LIRPF. The DGT states that the exemption applies if the work is carried out for non-resident entities, the work site is outside Spain, and the destination country has a tax system similar to the IRPF and is not a tax haven.
The fiscal team reviews your specific situation.
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