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A worker employed by a Portuguese company providing services in Portugal asks whether the foreign work exemption applies. The DGT states that the exemption depends on compliance with legal requirements, particularly regarding the recipient entity of the services.
Question posed: Whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable.
To apply the exemption under Article 7(p) of the Personal Income Tax Law (LIRPF), the work must be performed for a non-resident entity in Spain or a permanent establishment abroad. In this case, it is required that the ultimate beneficiary or recipient of the services be a non-resident entity. Furthermore, the territory where the work is performed must have an analogous tax and must not be a tax haven, a requirement that is met if a double taxation treaty with an exchange of information clause exists.
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