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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.
Question posed: Whether the exemption regulated in Article 7 p) of the Personal Income Tax Law shall be applicable.
To apply the exemption under Article 7 p) of the Personal Income Tax Law (LIRPF), the work must be performed in a territory where an analogous tax applies and which is not a tax haven. Given that the employing company is headquartered in the Cayman Islands, a territory classified as a tax haven and a non-cooperative jurisdiction, the legal requirements are not met. Therefore, the exemption is not applicable.
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