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A Belgian company asks whether its Spain representative office coordinator can benefit from the foreign work tax exemption. The DGT states that the exemption depends on whether the work is carried out for a non-resident entity and whether the Spain office constitutes a permanent establishment.
Cuestión planteada En relación con dicho coordinador y por las retribuciones correspondientes al trabajo realizado en el extranjero, si resulta aplicable la exención del artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
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