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A Spanish resident asks whether the exemption for foreign earnings applies when working for a Cayman Islands company. The DGT responds that it does not, as the employer is based in a tax haven or non-cooperative jurisdiction.
Cuestión planteada Si le será de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse en un territorio donde se aplique un impuesto análogo y que no sea un paraíso fiscal. Dado que la empresa empleadora tiene su sede en Islas Caimán, territorio calificado como paraíso fiscal y jurisdicción no cooperativa, no se cumplen los requisitos legales. Por tanto, la exención no resulta de aplicación.
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