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V1323-22 10 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for foreign work not applicable if territory is a tax haven

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.

The question raised

Possibility of applying the exemption regulated in Article 7 p) of the Personal Income Tax Law.

The DGT's ruling

To apply the exemption under Article 7 p) of the Personal Income Tax Law (LIRPF), the work must be performed for an entity not resident in a territory where a tax similar to the IRPF is applied and which is not a tax haven. Given that Gibraltar remains on the list of non-cooperative jurisdictions, this essential requirement is not met. Therefore, the exemption is not applicable in the case presented.

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