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Una trabajadora con contrato en la República Checa para una empresa de Malta, que trabaja mayoritariamente en Alemania, consulta si puede aplicar la exención por trabajos en el extranjero. La DGT señala que la aplicación de dicha exención dependerá del cumplimiento de los requisitos legales, especialmente de acreditar quién es el beneficiario efectivo de los servicios.
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