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V3162-14 26 November 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for foreign work cannot be claimed without proof of non-resident entity

A self-employed worker asks whether exemption from foreign work income can be claimed after a stay in Italy. The DGT responds that it is not possible due to lack of evidence that the work was carried out for a non-resident entity.

The question raised

Possibility of applying the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law.

The DGT's ruling

To apply the exemption under Article 7(p) of the Personal Income Tax Law (LIRPF), the work must be performed for a company or entity not resident in Spain or for a permanent establishment abroad. In this case, the mere existence of an agenda for a meeting between the employing company and the foreign company does not allow for the conclusion that the work is performed for the non-resident entity. Therefore, as this requirement is not met, the exemption is not applicable.

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