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A worker resident in Spain who moved to Edinburgh to work for a local company asks whether he can benefit from the foreign work exemption. The DGT confirms this is possible if the requirements of the foreign entity and the country are not a tax haven.
Question posed: Possibility of benefiting from the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law and the method of calculation.
Income from employment performed abroad is exempt if provided to a non-resident entity in a territory with an analogous tax that is not a tax haven. The exemption applies to remuneration earned during the days of stay abroad, including specific remuneration. For non-specific remuneration, a proportional allocation based on the number of days in the year must be applied. The maximum limit of the exemption is 60,100 euros per year.
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