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A worker who relocated to Colombia for a civil engineering project has inquired whether their income is subject to Personal Income Tax (IRPF) and if they qualify for the foreign work exemption. The Directorate General for Taxes (DGT) clarifies that tax residency is determined by the criteria set out in Article 9 of the Personal Income Tax Law. Furthermore, if the individual is a resident, the exemption applies provided the work is performed for a non-resident entity in a country that has an information exchange agreement in place.
Question posed Subject to Personal Income Tax.
Para aplicar la exención del artículo 7.p) de la LIRPF, el contribuyente debe ser residente fiscal en España. Los trabajos deben realizarse efectivamente en el extranjero para una empresa o entidad no residente o un establecimiento permanente en el extranjero. Además, en el territorio de realización debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal, requisito cumplido si existe convenio con cláusula de intercambio de información. La exención tiene un límite de 60.100 euros anuales.
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