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A German company asks whether its employee resident in Spain can benefit from the exemption for work carried out abroad. The DGT states that the exemption applies only if the work is physically performed outside Spain for a non-resident entity and the destination country meets tax and double taxation treaty requirements.
Cuestión planteada Si le resulta aplicable la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas en relación con las retribuciones correspondientes al trabajo efectivamente desarrollado en el extranjero.
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