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A worker resident in Spain providing services offshore for a French company asks whether they can apply for the exemption for work performed abroad. The DGT indicates that the exemption depends on meeting specific requirements regarding the employer, the location of the work, and the non-existence of 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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