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A company asks whether its technicians deployed abroad can benefit from the exemption under article 7.p) of the LIRPF on their salary and allowances, and whether this is compatible with meal allowance exemption. The DGT responds that it is possible if the conditions for deployment, non-resident entity, and destination country's taxation are met.
Cuestión planteada Si procede la aplicación de la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas, tanto sobre el salario como sobre el complemento adicional, así como compatibilidad de esta exención con lo establecido en el artículo 9.A.3.a) del Reglamento del Impuesto.
La exención del artículo 7.p) de la LIRPF es aplicable a las retribuciones devengadas durante los días de estancia en el extranjero, incluyendo las retribuciones específicas por el desplazamiento, con un límite de 60.100 euros anuales. Para las retribuciones no específicas, se debe aplicar un reparto proporcional según los días de desplazamiento sobre el total de días del año. Además, esta exención es compatible con el régimen de dietas exceptuadas de gravamen del artículo 9.A.3.a) del RIRPF.
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