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A worker who moved to France to work in a French hospital asks whether she can apply for the exemption on income from work performed abroad. The DGT indicates that the exemption is applicable if legal requirements are met, such as the work being performed for a non-resident entity and the place of work being located outside of Spain.
Question raised In relation to the Personal Income Tax return to be filed in Spain for the 2015 tax period, whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable.
The exemption under Article 7(p) of the Personal Income Tax Law (LIRPF) requires that the work be performed for an entity not resident in Spain or a permanent establishment abroad. It is necessary for the worker to travel outside of Spain and for the workplace to be temporarily located abroad. It is not a requirement that the income has effectively been taxed in the destination country; it is sufficient that there exists a tax of an identical or analogous nature and that the country is not a tax haven. Application will depend on compliance with all the aforementioned legal requirements.
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