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A Spanish resident asks whether they can claim exemption under article 7.p) of the LIRPF for a two-month trip to Bolivia. The DGT states that the exemption applies only if the work is genuinely carried out abroad, for a non-resident entity (or through valid intragroup services), in a country with a similar tax regime, not a tax haven.
The exemption under article 7.p) of the LIRPF is only available if work is genuinely performed abroad for a non-resident entity or through valid intragroup services, in a country with a similar tax regime, not a tax haven.
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