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A Spanish resident working on a dredger in Costa Rica for a Dutch company asks whether the foreign work exemption applies. The DGT confirms it does, provided LIRPF requirements are met, and covers only actual days spent abroad.
Question posed: Whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable. If so, whether the entirety of the income received for said work would be exempt up to the limit of 60,100 euros, including the income received during rest periods.
The exemption under Article 7(p) of the Personal Income Tax Law requires that the work be performed for a non-resident entity or a permanent establishment abroad and that the country has an information exchange agreement with Spain. Only income accrued during the days of actual stay abroad is exempt, calculated through a proportional allocation of daily income. If all income is accrued during the days of travel, the total amount shall be exempt up to the limit of 60,100 euros.
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