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A public servant who worked six months on a service commission in Somalia asks whether he can claim the foreign work exemption. The DGT states that the exemption cannot be confirmed as there is no evidence that the work was carried out for a non-resident entity or a foreign permanent establishment.
Cuestión planteada Si le resulta de aplicación la exención regulada en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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