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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.
Cuestión planteada Si Indonesia tiene la calificación de paraíso fiscal.
Los rendimientos del trabajo realizados en el extranjero están exentos si se prestan para una entidad no residente y en un territorio donde se aplique un impuesto análogo que no sea paraíso fiscal. Se considera cumplido este último requisito si existe un convenio de doble imposición con cláusula de intercambio de información. En este caso, Indonesia no es paraíso fiscal y cuenta con dicho convenio, por lo que la exención aplica con el límite de 60.100 euros anuales.
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