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A taxpayer asks how to handle retention and proof of exemption for foreign earnings. The DGT clarifies that retention is not required on exempt income and that exemption must be supported by valid evidence.
Question posed: Under the hypothesis that the requirements for applying the exemption provided for in Article 7 p) of the Personal Income Tax Law are met, the question is asked regarding the procedure for withholdings and the method for justifying the exemption.
To calculate withholdings, the paying entity must use as a basis the total amount of taxable and non-exempt remuneration that the employee is to receive during the year. There is no obligation to perform withholding or payment on account regarding exempt income, and the entity must foresee travel expenses and apply the regularization provided for in Article 87 of the RIRPF. The exemption must be substantiated by any means of proof valid under the Law, with the assessment of such evidence falling to the Administration.
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