Doctrine by topic · DGT Observatory

Non-Cooperative Jurisdiction: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2022–2026

Current position

For the exemption under article 7.p) of the LIRPF (Personal Income Tax Law), the work must be performed in a territory with a tax of an identical or analogous nature to the IRPF and which is not a tax haven or a non-cooperative jurisdiction. Likewise, the regime of the 53rd Additional Provision does not apply if the economic rights derive directly or indirectly from an entity in a non-cooperative jurisdiction. In cases of the disposal of holdings, the existence of real estate assets and the link to non-cooperative jurisdictions prevent the application of exemptions based on residence in the EU.

The DGT's position remains constant in the application of restrictions based on the classification of the jurisdiction. Rulings confirm that the existence of an analogous tax is insufficient if the territory is considered a tax haven or a non-cooperative jurisdiction. No change in criterion is observed, but rather a uniform application of the regulations to exclude tax benefits when there is a link to non-cooperative territories.

Analysis based on 8 of 8 rulings with a stated position. Updated 12 October 2026.

Rulings on this topic

7
V3357-23 29 Dec 2023

Exemption for foreign work not applicable if employer is in a tax haven

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroparaíso fiscaljurisdicción no cooperativarendimientos del trabajoentidad no residente LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6.1
Affects CompanyExpat · Non-residentIndividual
V1486-22 21 Jun 2022

Foreign work exemption depends on meeting LIRPF article 7 p) requirements

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajoentidad no residentedoble imposiciónjurisdicción no cooperativa LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V1323-22 10 Jun 2022

Exemption for foreign work not applicable if territory is a tax haven

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajojurisdicción no cooperativaparaíso fiscaltrabajos en el extranjero LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6.1
Affects CompanyExpat · Non-residentIndividual
V1310-22 9 Jun 2022

Spanish citizens moving to Gibraltar remain tax residents in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalnacionalidad españolaacuerdo internacionaljurisdicción no cooperativadoble imposición LIRPF — Ley 35/2006 del IRPF art. 8.2LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0520-22 14 Mar 2022

Exemption for foreign work cannot be claimed if country is a fiscal haven

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajoparaíso fiscaltrabajos en el extranjerojurisdicción no cooperativa LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6
Affects CompanyExpat · Non-residentIndividual

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