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A consultant asks whether they must be taxed as a resident or non-resident in Spain and if they can claim the foreign work exemption. The DGT explains the residency criteria and states that the exemption requires the destination country to apply a tax similar to IRPF.
Cuestión planteada
La residencia fiscal se determina por la permanencia más de 183 días o por tener el núcleo de intereses económicos en España. Si no es residente, tributará por el IRNR sobre rentas obtenidas en España, como la imputación de bienes inmuebles. Para la exención del art. 7 p) LIRPF, los trabajos deben realizarse para una entidad no residente en un país con impuesto similar al IRPF y que no sea paraíso fiscal. Al no haber convenio con Perú, se debe probar la existencia de un impuesto de naturaleza idéntica o análoga.
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