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A Spanish resident asks whether they can claim exemption from work income for working for a company in Gibraltar, commuting daily. The DGT responds that this is not possible as Gibraltar is on the list of non-cooperative jurisdictions.
Cuestión planteada Posibilidad de aplicar la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse para una entidad no residente en un territorio donde se aplique un impuesto similar al IRPF y que no sea un paraíso fiscal. Dado que Gibraltar se mantiene en la lista de jurisdicciones no cooperativas, no se cumple este requisito esencial. Por tanto, no resulta aplicable la exención en el supuesto planteado.
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