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A company asks whether all days of stay or only working days should be counted for exemption from foreign work. The DGT responds that natural days of absence, including weekends and travel days, must be counted.
Cuestión planteada Si, a efectos de aplicar la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, debe computar el total de días en que sus trabajadores están desplazados en el extranjero para montar las líneas de soldadura o, por el contrario, solamente los días efectivamente trabajados en las fábricas de los clientes en el extranjero y descontar los días de descanso de los trabajadores en el extranjero.
Para la exención del artículo 7.p) LIRPF, se deben tomar en consideración los días naturales que el trabajador haya estado desplazado para realizar la prestación de servicios, incluyendo días no laborables como fines de semana o festivos que formen parte del periodo de desplazamiento ordenado por el empleador. Asimismo, según el Tribunal Supremo, los rendimientos correspondientes a los días de llegada y de partida también se consideran parte de los trabajos efectivamente realizados en el extranjero. No se computarán los días en que el trabajador permanezca en el extranjero por motivos particulares antes del inicio o tras la finalización de los trabajos.
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