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A person who worked as a barista in the UK for three months in 2021 asks whether the foreign work exemption applies. The DGT confirms that the exemption is possible under the stated assumptions, with an annual limit of €60,100.
Question posed: Whether there is a right to apply the exemption regulated in Article 7 p) of the Personal Income Tax Law.
To apply the exemption under Article 7 p) of the Personal Income Tax Law (LIRPF), the work must be performed for a non-resident entity or a permanent establishment abroad, requiring the displacement of the worker and that the workplace be located outside of Spain. It is not necessary for the income to have been effectively taxed abroad; it is sufficient that a tax of an identical or analogous nature is applied in that territory and that it is not a tax haven. In the case of the United Kingdom, the requirement of having a double taxation treaty with an exchange of information clause is met.
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