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V3690-15 24 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residence and the exemption for work performed abroad depend on the accreditation of residence in another country and the existence of an analogous tax in the destination country

A person working in Qatar after having resided in Spain inquires about their tax residence and the application of the exemption for work performed abroad. The DGT indicates that they will remain a tax resident in Spain if they do not accredit residence in another country and that the exemption will depend on whether an analogous tax to the Personal Income Tax (IRPF) exists in Qatar.

The question raised

Question posed: Tax residence of the inquirer.

The DGT's ruling

Tax residence is maintained in Spain if residence in another country is not accredited or if the criteria of permanence or the center of economic interests are met. To apply the exemption for work performed abroad, it is required that the work be performed for a non-resident entity and that a tax of an identical or analogous nature to the IRPF is applied in the destination country. Given that there is no double taxation treaty with Qatar, the existence of such a tax must be proven through admitted means of evidence.

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