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V2795-14 17 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Foreign work exemption possible while maintaining Spanish tax residency

A construction worker moving to Switzerland asks whether he remains a Spanish tax resident and if his foreign income is exempt. The DGT states that he will remain a Spanish tax resident if he does not prove Swiss tax residency, and his income may be exempt under certain thresholds.

The question raised

Whether the consultant is considered a taxpayer for Personal Income Tax purposes in the 2013 tax period.

The DGT's ruling

If the worker does not prove their tax residence abroad, their absences from Spain are considered sporadic and they maintain tax residence in Spain. In that case, income from work actually performed abroad may be exempt if provided to a non-resident entity and in a country with an analogous tax that is not a tax haven. The exemption is limited to 60,100 euros per year.

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