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A company asks whether its employee can benefit from the exemption for work done in Taiwan. The DGT clarifies that Spain does not have a double taxation treaty with Taiwan, so the exemption will depend on proving that Taiwan has a tax of similar nature to IRPF and that it is not a tax haven.
Question posed Whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable. In particular, the following is asked:
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