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A worker returning to Spain after residing in Australia inquires about their tax residency status and eligibility for exemptions on income earned abroad. The DGT clarifies the criteria for residency and the requirements for the exemption on foreign employment income.
Question posed: Whether the individual is considered a tax resident in Spain for the 2014 tax period and subsequent years.
Tax residence is determined by staying in Spanish territory for more than 183 days or by the core of economic activities or interests being located in Spain. To apply the exemption for work performed abroad, the income must derive from work carried out for a non-resident entity or a permanent establishment abroad. Furthermore, an tax of an identical or analogous nature to the Personal Income Tax (IRPF) must be applied in the country of performance, and it must not be a tax haven.
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