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A worker resident in Spain asks whether Saudi Arabia is a tax haven and if their travel to provide services there qualifies for the exemption for work performed abroad. The Directorate General for Taxes (DGT) clarifies that Saudi Arabia is not a tax haven and that, provided the requirements regarding travel and non-resident recipients are met, the exemption is applicable.
Cuestión planteada Si Arabia Saudí tiene la calificación de paraíso fiscal.
Los rendimientos del trabajo por servicios prestados en el extranjero están exentos si se realizan para una entidad no residente y en un país que no sea paraíso fiscal. Se considera cumplido el requisito del país si existe un convenio de doble imposición con cláusula de intercambio de información, como ocurre con Arabia Saudí. La exención se aplica a las retribuciones devengadas durante los días de estancia en el extranjero, con un límite de 60.100 euros anuales.
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