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A Spanish tax resident working in Iraq for a French company asks whether these income are taxable. The DGT states that residents are taxed on worldwide income, but considers the possibility of applying the exemption for foreign work.
Cuestión planteada Si tiene que tributar en España por los rendimientos del trabajo generados en Iraq.
Para aplicar la exención del artículo 7.p de la LIRPF, los trabajos deben realizarse para una entidad no residente y en un territorio donde se aplique un impuesto de naturaleza idéntica o análoga al IRPF, sin que sea un paraíso fiscal. En el caso de Iraq, al no haber convenio con España, se debe probar que existe un impuesto similar al IRPF. La exención tiene un límite de 60.100 euros anuales y requiere que el trabajo se realice efectivamente fuera de España.
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