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V3230-17 15 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Requirements for claiming exemption for foreign work (Art. 7 LIRPF)

A Spanish tax resident inquired whether she could claim the exemption for work carried out abroad after being hired by a French state agency to work in France and Guinea Conakry. The DGT states that eligibility depends on meeting LIRPF requirements, including the nature of the employment relationship and the existence of equivalent taxes in the countries where work is performed.

The question raised

Question posed: Whether the exemption provided in Article 7 p) of the Personal Income Tax Law is applicable.

The DGT's ruling

To apply the exemption provided in Article 7 p) of the Personal Income Tax Law (LIRPF), the income must derive from an employment or statutory relationship with a non-resident entity. The work must be effectively performed abroad and in a territory where a tax of an identical or analogous nature to the Personal Income Tax (IRPF) is applied, provided it is not a tax haven. In the case of countries without a double taxation treaty with Spain, such as Guinea Conakry, the existence of said tax must be proven through means of evidence.

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