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A company asked whether its employees sent abroad to technically advise local distributors could benefit from the exemption for foreign work. The DGT responds that this is possible provided the physical relocation requirement is met, the recipient is a non-resident entity, and the country fulfils tax treaty conditions.
Employers of non-resident entities may qualify for IRPF exemption if employees are physically deployed abroad to provide technical support to local distributors, provided the destination country meets treaty conditions and the recipient is a non-resident entity.
The tax team reviews your specific situation.
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