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A company has enquired whether its decorators posted to Equatorial Guinea can benefit from the tax exemption for work performed abroad. The Directorate General for Taxes (DGT) indicates that this exemption is subject to specific requirements, such as the host country having a tax system similar to Personal Income Tax (IRPFT) and not being classified as a tax haven.
Question raised: Whether the exemption provided for in Article 7 p) of the Personal Income Tax Law is applicable, and the method for calculating the exempt income.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o establecimiento permanente en el extranjero. El territorio debe tener un impuesto de naturaleza idéntica o análoga al IRPF y no ser paraíso fiscal. La exención incluye las retribuciones específicas por el desplazamiento y las retribuciones no específicas devengadas durante los días de estancia, calculadas mediante reparto proporcional, con un límite de 60.100 euros anuales. Si la exención es aplicable, no existe obligación de practicar retención sobre las rentas exentas.
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