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A foundation asks whether its employees can claim tax exemption for work abroad on EU Commission projects. The DGT states that exemption is possible if it is proven that the non-resident entity is the ultimate beneficiary of the work and territoriality requirements are met.
Question raised
To apply the exemption under Article 7 p) of the LIRPF, the work must be effectively performed abroad and for a non-resident entity or a permanent establishment abroad. In this case, the requirement would be met if the work developed outside of Spain has the European Commission as the ultimate beneficiary. It is not necessary for the income to be effectively taxed abroad; it is sufficient that an analogous tax is applied in the country of performance and that it is not a tax haven. The determination of the beneficial owner must be substantiated with valid means of proof.
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