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V3000-17 20 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Requirements for the exemption of income from employment performed abroad

An interim civil servant working at an educational centre in Morocco has enquired whether their salary is subject to withholding tax and if they may apply for the tax exemption for work performed abroad. The Directorate-General for Taxes (DGT) has determined that this exemption cannot be applied because the centre is owned by the Spanish State.

The question raised

In relation to the salary received, whether it is subject to withholding and whether the exemption regulated in letter p) of article 7 of the Personal Income Tax Law is applicable.

The DGT's ruling

La exención del artículo 7.p) de la LIRPF requiere que los trabajos se realicen para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. En este caso, al ser el centro docente de titularidad del Estado español y depender de un Ministerio, no se cumple el requisito de trabajar para una entidad no residente o establecimiento permanente extranjero. Por tanto, no resulta aplicable la exención.

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