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A Spanish resident worker asks whether they can claim exemption for income earned abroad after being deployed to Sweden and Iraq. The DGT states that the exemption depends on specific conditions relating to the recipient entity and the tax regimes of the countries where work is performed.
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.
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