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A Spanish resident worker asks whether they can claim exemption under article 7.p) of the LIRPF for international assignments. The DGT responds that exemption applies only if the work is carried out for a non-resident entity or a foreign permanent establishment, not for the Spanish company itself.
Cuestión planteada Si le resulta aplicable 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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