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A worker residing in Spain who performs their entire activity in Andorra has enquired whether they can apply for the exemption for income from work performed abroad. The DGT indicates that application will depend on meeting legal requirements and whether the double taxation treaty with Andorra is effective for tax purposes.
Question raised: Taking into account the existence of the Convention for the avoidance of double taxation between Spain and Andorra, whether the exemption provided for in letter p) of article 7 of the Personal Income Tax Law is applicable.
Para aplicar la exención del artículo 7.p) de la LIRPF, el trabajo debe realizarse para una entidad no residente y el centro de trabajo debe estar fuera de España. El territorio debe aplicar un impuesto análogo al IRPF y no ser paraíso fiscal, cumpliéndose este último punto si existe convenio con cláusula de intercambio de información. En el caso de Andorra, el requisito del convenio se entenderá cumplido a partir del ejercicio 2017.
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