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A Spanish resident asks whether they can claim the exemption under article 7 p) of the Spanish Personal Income Tax Law for services rendered in Angolan waters for a Namibian company. The DGT states that eligibility depends on the recipient entity being non-resident and the fiscal nature of the jurisdiction where the work is carried out.
Cuestión planteada En relación con los rendimientos percibidos de la empresa con sede en Namibia, si resulta de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, los trabajos deben realizarse para una entidad no residente o un establecimiento permanente en el extranjero. Además, en el territorio donde se realicen debe aplicarse un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal. En el caso de Angola, al no haber convenio de intercambio de información con España, se debe acreditar la existencia de un impuesto similar mediante medios de prueba.
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