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A worker residing in Spain has enquired whether they can apply for the exemption on income from employment carried out during a posting to Angola. The Directorate-General for Taxes (DGT) indicates that the exemption is applicable provided the work is performed for a non-resident entity and the requirements regarding territoriality and taxation in the destination country are met.
Question raised Whether the exemption regulated in letter p) of article 7 of Law 35/2006, on Personal Income Tax, is applicable to the remuneration corresponding to work performed in Angola.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o un establecimiento permanente en el extranjero. Es necesario que en el país de destino se aplique un impuesto de naturaleza idéntica o análoga al IRPF y que no sea un paraíso fiscal. No es requisito que los rendimientos hayan tributado efectivamente en el extranjero, sino que exista dicho impuesto. En el caso de Angola, al no haber convenio de doble imposición con España, la existencia de un impuesto similar debe acreditarse mediante medios de prueba.
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