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A resident worker in Spain who travels frequently abroad seeks clarification regarding the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) explains the requirements for the actual performance of work, the nature of intra-group services, and the calculation of the exempt amount.
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, forma de cálculo de la renta exenta y documentos que podrían acreditar dicha exención.
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