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A company inquires whether its employees resident in Spain may apply for the exemption for work performed abroad. The DGT indicates that for this purpose, the work must be effectively performed abroad, for a non-resident entity, and in a country with an analogous tax that is not a tax haven.
Question raised: Application of the exemption provided for in Article 7 p) of the Personal Income Tax Law.
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 permanent establishment. If the recipient entity is related, the service must produce an advantage or benefit to the non-resident entity pursuant to Article 18 of the LIS. Furthermore, the destination country must apply a tax of an identical or analogous nature and must not be a tax haven. The exemption is subject to an annual limit of 60,100 euros.
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