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A company inquired whether its employees deployed abroad to install or repair machinery for foreign clients can claim the foreign work exemption. The DGT confirms this is possible if the work is carried out for non-resident entities in countries with tax regimes analogous to IRPF or with a double taxation avoidance agreement.
Employers may qualify for tax exemption when employees perform work abroad for non-resident entities in countries with IRPF-like tax systems or with a double taxation treaty.
The fiscal team reviews your specific situation.
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