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The DGT confirms that workers deployed abroad for naval duties may qualify for the exemption under Article 7.p of the LIRPF, provided the conditions of a non-resident entity, absence of tax haven status, and actual overseas deployment are met.
Question posed: Whether the income paid to said workers is subject to the exemption established in letter p) of Article 7 of the Personal Income Tax Law and the method for calculating the exempt income.
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