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V2796-14 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. The DGT states that if he does not prove Swiss tax residency, he remains a Spanish tax resident and may claim the foreign work exemption up to €60,100.

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 this case, remuneration for work effectively performed abroad for a non-resident entity is exempt, provided that the country is not a tax haven and legal requirements are met. The exemption is limited to 60,100 euros per year.

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