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V3259-16 13 July 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for work performed abroad in non-treaty countries requires proof of a similar tax and that the country is not a tax haven

A query was raised regarding whether the exemption for employment income earned while performing services abroad applies to countries without a double taxation treaty and to Andorra. The DGT ruled that in countries without a treaty, the existence of an analogous tax must be proven, and it analysed Andorra's situation based on its specific treaty.

The question raised

Question posed: Application of the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law in the case of countries with which Spain has no double taxation avoidance agreement and in the case of Andorra.

The DGT's ruling

Para aplicar la exención del artículo 7.p) de la LIRPF, en países sin convenio con España se debe verificar que exista un impuesto de naturaleza idéntica o análoga al IRPF mediante medios de prueba admitidos. En el caso de Andorra, el requisito se entenderá cumplido a partir del ejercicio 2017. Para residentes en España, España siempre podrá gravar las rentas de trabajos en Andorra, debiendo eliminar la doble imposición si procediera.

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