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V2089-14 31 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for foreign work can be proven by any valid legal means

A taxpayer asks what documentation is sufficient to prove exemption from foreign work earnings. The DGT responds that the taxpayer must prove the facts entitling them to exemption by any valid legal means.

The question raised

In relation to the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law: documentation considered sufficient to prove compliance with the requirements of the exemption.

The DGT's ruling

To assert the right to the exemption for work performed abroad, the taxpayer must prove the constituent facts thereof by any means of evidence valid under Law. The assessment of the evidence provided is the responsibility of the management and inspection bodies of the State Tax Administration Agency.

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