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The DGT confirms that a sole director and shareholder of a Spanish company cannot claim exemption from foreign work earnings as no employment relationship exists due to effective control.
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.
La exención del artículo 7.p) de la LIRPF solo se aplica a rendimientos del trabajo derivados de una relación laboral o estatutaria. No procede la exención para las retribuciones de administradores que, por poseer el control efectivo de la sociedad (al menos la mitad del capital), quedan excluidos del ámbito de la relación laboral según el Estatuto del trabajo autónomo. En este caso, al tener el administrador una participación superior al 50%, no puede aplicar la exención.
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