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A Spanish aeronautical company employee is sent abroad for two types of missions: (1) maintenance of foreign clients' aircraft, and (2) supervision of maintenance work on the company's own aircraft. The question is whether exemption under article 7.p) LIRPF applies in both cases. The DGT distinguishes between the two scenarios, yielding different outcomes.
The differing treatment under article 7.p) IRPF based on whether work benefits a non-resident entity or a Spanish company creates uncertainty in cross-border aeronautical employment arrangements.
The tax team reviews your specific situation.
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