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A foundation asks how to apply IRPF withholdings to workers posted abroad who can choose between exemption for foreign work or the excess regime. The DGT clarifies that the entity must withhold on the basis of taxable and non-exempt remuneration, as both regimes are incompatible.
Cuestión planteada Incompatibilidad entre la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas y el régimen de excesos previsto en el artículo 9.A.3.b) del Reglamento del Impuesto.
La entidad pagadora debe practicar retenciones sobre los rendimientos del trabajo mientras el trabajador mantenga la condición de contribuyente de IRPF. Para calcular el tipo de retención, se debe tomar como base la cuantía total de las retribuciones sujetas y no exentas, considerando que la exención del artículo 7 p) de la LIRPF es incompatible con el régimen de excesos del Reglamento. El trabajador podrá optar por uno de los dos regímenes al realizar su declaración, independientemente de la retención aplicada por la empresa.
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