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An employee stationed in the United States and Bolivia asks whether they can claim exemption for foreign work. The DGT rejects the query for the 2013 period due to timeliness and conditions the applicability for 2015 on meeting specific requirements.
Question posed: Whether the exemption regulated in letter p) of Article 7 of the Personal Income Tax Law is applicable.
To apply the exemption under Article 7(p) of the Personal Income Tax Law (LIRPF), the work must be effectively performed abroad and for a company or entity not resident in Spain or a permanent establishment abroad. It is not necessary that the income has been effectively taxed abroad; it is sufficient that an analogous tax is applied in that territory and it is not a tax haven. In the case of assignments for client projects, the non-resident entity requirement is met if the client is an entity not resident in Spain.
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