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A Spanish resident worker asks whether exemption for earnings from Faroe Islands work applies. The DGT states that eligibility depends on meeting legal requirements, particularly that the recipient entity is non-resident and that a tax similar to IRPF is applied in the territory.
Question posed: Whether it is possible to avail of the exemption regulated in letter p) of Article 7 of the Personal Income Tax Law.
To apply the exemption under Article 7(p) of the Personal Income Tax Law (LIRPF), the work must be performed for a non-resident entity or a permanent establishment abroad. It is necessary that a tax of an identical or analogous nature to the Personal Income Tax (IRPF) is applied in the territory where the work is performed and that it is not a tax haven. In the case of the Faroe Islands, the existence of said tax must be proven and it must be verified that the entity benefiting from the services is a non-resident.
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