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A worker deployed abroad to provide services for the European Space Agency asks whether exemption under article 7.p) of the LIRPF applies. The DGT confirms it does if the work is carried out for a non-resident entity in a jurisdiction with analogous tax regime, not a tax haven.
Question raised: Whether the exemption regulated in letter p) of article 7 of Law 35/2006, on Personal Income Tax, is applicable to you.
To apply the exemption, the work must be performed for a company or entity not resident in Spain or a permanent establishment abroad. The worker must physically travel outside of Spain and the workplace must be temporarily located outside the national territory. Furthermore, in the country where the work is performed, a tax of an identical or analogous nature must apply and it must not be a tax haven. The exemption applies to the remuneration earned during the days of stay abroad, with a limit of 60,100 euros per year.
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