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A worker travelling abroad to advise and train commercial distributors asks whether the exemption under article 7.p) of the LIRPF applies. The DGT states that the exemption is possible if the work is genuinely carried out outside Spain, for a non-resident entity, in countries with analogous taxation systems, excluding tax havens.
Cuestión planteada Si le resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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