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V2049-16 12 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención de rendimientos del trabajo

Earnings from work in Indonesia may be exempt from Spanish income tax under certain conditions

A Spanish resident worker asks whether Indonesia is a tax haven and if work there entitles him to tax exemption. The DGT clarifies that Indonesia is not a tax haven, and that earnings from days spent in the country are exempt up to an annual amount of 60,100 euros if the conditions of the Spanish Income Tax Law are met.

The question raised

Cuestión planteada Si Indonesia tiene la calificación de paraíso fiscal.

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