Doctrine by topic · DGT Observatory

Analogous Tax: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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Settled doctrine High confidence 10 rulings · 2014–2020

Current position

For the exemption under article 7.p) of the LIRPF (Personal Income Tax Law), the work must be effectively carried out abroad for a non-resident entity or permanent establishment. It is a requirement that in the destination country an tax of an identical or analogous nature to the IRPF is applied and that said territory is not a tax haven. It is not required that the income has been effectively taxed abroad; the existence of the tax is sufficient.

The DGT's position remains constant in the interpretation of the exemption for work performed abroad. Throughout the rulings, it has been reaffirmed that the existence of an analogous tax is sufficient without requiring effective taxation. The doctrine has focused on the application of this concept for both the IRPF and for tax deductions in the IS (Corporate Tax).

Turning points

  1. V2638-18

    It is established that it is not necessary for the income to have been effectively taxed abroad, as the existence of the analogous tax is sufficient.

Analysis based on 9 of 10 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

12
V3583-20 17 Dec 2020

Foreign work exemption depends on existence of a similar tax in destination country

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjerorendimientos del trabajoentidad no residenteimpuesto análogoconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V3044-20 8 Oct 2020

Requirements for foreign work exemption and double taxation relief

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjerodoble imposición internacionalrendimiento neto del trabajoentidad no residenteimpuesto análogo LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V3109-16 5 Jul 2016

Foreign retention excess not deductible in corporate tax base

SG de Impuestos sobre las Personas Jurídicas
doble imposición internacionalcuota íntegraimpuesto análogobase imponibleretención en el extranjero TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 31LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3690-15 24 Nov 2015

Tax residence and the exemption for work performed abroad depend on the accreditation of residence in another country and the existence of an analogous tax in the destination country

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrenta mundialexención por trabajos en el extranjeroimpuesto análogoconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 7.p
Affects CompanyExpat · Non-residentIndividual
V1385-14 22 May 2014

Deduction allowed for Paraguayan tax if similar to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
doble imposición internacionalimpuesto análogorentas obtenidas en el extranjerocuota íntegrairacis TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 31TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 32
Affects CompanyExpat · Non-residentIndividual
V0577-14 5 Mar 2014

Foreign work exemption requires intragroup service and non-tax haven country

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroservicios intragrupoentidad vinculadaresidencia fiscalimpuesto análogo LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0516-14 25 Feb 2014

Exemption from IRPF for foreign work requires proof of analogous tax

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajotrabajos en el extranjeroimpuesto análogoconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 7.p)RIRPF — RD 439/2007, Reglamento del IRPF art. 1
Affects CompanyExpat · Non-residentIndividual

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