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A worker resident in Spain enquired whether income from tasks performed in Mozambique for a foundation could be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that the exemption is possible provided the beneficiary entity is a non-resident and Mozambique has a tax similar to IRPF, even in the absence of a double taxation treaty.
Cuestión planteada Si le es aplicable la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas y sujeción a retención de los rendimientos satisfechos por la fundación.
Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o un establecimiento permanente en el extranjero. Además, en el país de destino debe aplicarse un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero, basta con la existencia del impuesto. Si la exención es aplicable, la entidad pagadora no tiene obligación de practicar retenciones sobre esas rentas exentas.
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