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V0516-14 25 February 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption from IRPF for foreign work requires proof of analogous tax

A company asks whether its workers sent to Angola meet the IRPF exemption criteria for foreign work. The DGT states that, due to the absence of a double taxation agreement with Angola, it must be proven that Angola has a tax of similar or analogous nature to the IRPF.

The question raised

Whether the requirement set forth in number 2 of Article 7(p) of the Personal Income Tax Law is met.

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