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A Spanish tax resident inquired whether she could claim the exemption for work carried out abroad after being hired by a French state agency to work in France and Guinea Conakry. The DGT states that eligibility depends on meeting LIRPF requirements, including the nature of the employment relationship and the existence of equivalent taxes in the countries where work is performed.
Cuestión planteada Si le es de aplicación la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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