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Un residente fiscal en España pregunta cómo corregir la doble imposición por rentas del trabajo percibidas en Dinamarca, país con el que no existe convenio vigente. La DGT explica que debe tributar por su renta mundial y puede optar por la deducción por doble imposición internacional o, si cumple los requisitos, por la exención de rendimientos del trabajo realizados en el extranjero.
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