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A worker with an Spain-based contract who frequently travels abroad as Global Director asks whether the exemption under paragraph p) of Article 7 of the LIRPF applies. The DGT states that the exemption applies only if the work is genuinely carried out abroad for a non-resident entity or permanent establishment, in countries with analogous taxes, excluding tax havens.
Question posed: Whether the exemption provided for in letter p) of Article 7 of Law 35/2006, on Personal Income Tax, is applicable.
To apply the exemption, the work must be physically performed abroad and for a non-resident entity or permanent establishment. In cases of intra-group services, the service must provide an advantage or benefit to the non-resident entity to meet the requirement. The portion of services performed abroad that corresponds to services provided to the Spanish company itself shall not be covered. Furthermore, the destination country must have an analogous tax and must not be a tax haven.
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