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A worker deployed abroad for IT services asks whether they can claim the exemption under article 7.p) of the LIRPF. The DGT confirms it is possible if the work is carried out for a non-resident entity or a foreign permanent establishment and territoriality and non-tax haven conditions are met.
Cuestión planteada Si 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 y forma de cálculo.
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