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A Spanish resident worker makes monthly trips to Angola for a non-resident company's project. The DGT examines whether the foreign work exemption applies.
Cuestión planteada 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 requiere que los trabajos se realicen para una entidad no residente y en un territorio con impuesto análogo al IRPF que no sea paraíso fiscal. En este caso, al ser la entidad de Angola la destinataria de los trabajos, se cumple el primer requisito. No es necesario que los rendimientos tributen efectivamente en el extranjero, pero sí que exista un impuesto de naturaleza similar. La aplicación dependerá de acreditar que en Angola existe dicho impuesto, dado que no hay convenio de doble imposición con España.
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