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Una trabajadora que realiza su actividad mayoritariamente en Alemania para una empresa de Malta con sucursal en República Checa consulta si puede aplicar la exención por trabajos en el extranjero. La DGT señala que la exención dependerá de que se acredite que el beneficiario efectivo de los servicios es una entidad no residente en España y que se cumplan los requisitos de territorialidad.
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