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Amendments to the conditions for application of income tax exemption to software engineers

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A new legislative Order has introduced changes regarding the tax exemption available on the wages of IT professionals. In order to decide who will benefit from said tax exemption certain conditions must be met, as follows:

• Reintroduction of the EUR 10,000 threshold

In order to benefit from the income tax exemption for software engineers, the employer must have earned at least EUR 10,000 per software engineer during the previous fiscal year.