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A Spanish resident worker asked whether her business trips to Germany to provide consultancy services to a non-resident company would allow her to apply the exemption under article 7 p) of the IRPF Law. The DGT responds that, under the stated circumstances, the conditions for applying this exemption are met.
The exemption applies to non-resident entities when services are rendered abroad under specific conditions, reinforcing the rules on foreign work income taxation.
The tax team reviews your specific situation.
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