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A worker seconded to South Africa by a Spanish company to repair cranes for a South African client has enquired whether they can apply for the exemption for work performed abroad. The Directorate General for Taxes (DGT) has ruled that the requirements are met, provided the statutory conditions are satisfied.
Question posed: Whether the requirements to benefit from the exemption established in letter p) of Article 7 of the Personal Income Tax Law are met and what documentation should be provided to justify it.
To apply the exemption under Article 7(p) of the LIRPF, the work must be performed for a non-resident entity or a permanent establishment abroad. In this case, this requirement is met as the South African company is the ultimate recipient of the services. Furthermore, the destination country must not be a tax haven and must have an information exchange agreement with Spain, a requirement that South Africa fulfills. It is not necessary for the income to have been effectively taxed abroad.
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