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A worker relocating to Romania following dismissal enquires whether they can apply for the tax exemption on income earned abroad and deduct increased geographic mobility expenses. The DGT states that the exemption depends on the recipient company being a non-resident and the displacement requirements being met, while increased mobility expenses require proof of a change of residence.
Cuestión planteada En relación con su declaración por el Impuesto sobre la Renta de las Personas Físicas por el período impositivo 2016:
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