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A worker resident in Spain has enquired whether they can apply for the exemption for work performed abroad and if their subsistence allowances are exempt. The DGT has ruled that the exemption under letter p) cannot be applied because the company is located in a tax haven, and that allowances are only exempt up to certain limits.
Question posed: Whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable.
The exemption under Article 7(p) of the Personal Income Tax Law (LIRPF) is not applicable if the non-resident entity is an entity based in a territory classified as a tax haven. Regarding subsistence and lodging allowances, these are not taxable provided that hospitality expenses are reimbursed, the individual does not remain in a municipality other than their habitual one for more than nine months, and they do not exceed the quantitative limits established in the Regulations.
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