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A Spanish resident worker asks whether they can claim exemption for income earned abroad after being deployed to Sweden and Iraq. The DGT states that the exemption depends on specific conditions relating to the recipient entity and the tax regimes of the countries where work is performed.
Question posed: Whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable.
To apply the exemption under Article 7(p) of the Personal Income Tax Law (LIRPF), the work must be performed for a non-resident entity or a permanent establishment abroad. It is necessary for the worker to physically travel and for the place of work to be located outside of Spain. Furthermore, in the territory where the work is performed, a tax of an identical or analogous nature to the Personal Income Tax must apply, and it must not be a tax haven. In the case of Sweden, the requirement is met due to the existence of an information exchange agreement, whereas for Iraq, the existence of a similar tax must be proven.
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