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A worker inquired whether income from work in Angola and India was subject to IRPF withholding. The DGT explains that if the taxpayer maintains fiscal residence in Spain, they must pay tax on worldwide income, but may apply the exemption under Article 7.p) if certain conditions are met.
Question posed: Whether the employment income received from the two companies during the year 2013 is or is not subject to withholding.
If the worker does not prove tax residence in another country, they maintain their status as a taxpayer of the Personal Income Tax (IRPF) and must be taxed on their worldwide income. If the requirements of Article 7.p) of the Personal Income Tax Law (LIRPF) are met, there shall be no obligation to apply withholding on the exempt income. On the other hand, if the worker communicates their relocation via Form 247 and obtains the supporting document, the Non-Resident Income Tax (IRNR) withholdings shall be applied in accordance with the specific regulations. Finally, if the work is effectively performed abroad, the remuneration is not subject to taxation in Spain and withholding is not applicable.
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