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A worker posted to Algeria enquires about the application of the foreign work exemption and the double taxation relief. The DGT explains that fiscal residence determines worldwide taxation and outlines the requirements for the exemption and deduction.
Cuestión planteada El consultante plantea si resultan aplicables, tanto el artículo 7 p) de la LIRPF como la deducción por doble imposición internacional y la exención por el régimen de excesos. Asimismo plantea si es necesario aportar un certificado de las autoridades argelinas, conforme al cual, se han gravado las rentas del trabajo en el país donde se han realizado las mismas, habiendo satisfecho el Impuesto argelino sobre la renta, en caso de que fuera posible la aplicación de la deducción por doble imposición internacional.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente o un establecimiento permanente. Si el servicio es intragrupo, debe producir una ventaja o utilidad a la entidad no residente según el TRLIS. La deducción por doble imposición requiere haber pagado un impuesto de naturaleza idéntica o análoga en el extranjero, cuya acreditación es una cuestión de hecho.
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