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A company asks whether its employee can benefit from the exemption for work done in Taiwan. The DGT clarifies that Spain does not have a double taxation treaty with Taiwan, so the exemption will depend on proving that Taiwan has a tax of similar nature to IRPF and that it is not a tax haven.
Cuestión planteada Si le resulta aplicable la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas. En particular, se pregunta:
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o establecimiento permanente en el extranjero. Al no existir convenio de doble imposición entre España y Taiwán, se debe comprobar si en Taiwán se aplica un impuesto de naturaleza idéntica o análoga al IRPF. Esta acreditación es una cuestión de hecho que debe realizarse mediante medios de prueba admitidos. Además, el territorio no debe ser considerado paraíso fiscal.
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