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A worker deployed abroad for IT services asks whether they can claim the exemption under article 7.p) of the LIRPF. The DGT confirms it is possible if the work is carried out for a non-resident entity or a foreign permanent establishment and territoriality and non-tax haven conditions are met.
Question raised: Whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable and the method of calculation.
The exemption requires that the work be effectively performed abroad for a non-resident entity or a permanent establishment abroad. It must be ensured that an analogous tax is applied in said territory and that it is not a tax haven. The exemption includes specific compensation for the assignment and non-specific compensation accrued during the days of stay, calculated through proportional allocation. The maximum limit is 60,100 euros per year.
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