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The consultant asks whether members of a nautical cooperative can claim exemption from foreign work income. The DGT responds that this is not possible because the relationship between worker members and the cooperative is of a societarial nature, not a labour or statutory one.
Cuestión planteada Si es posible aplicar la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas cuando las funciones se realicen a más de 12 millas náuticas o en otro país.
La exención del artículo 7 p) de la LIRPF requiere que los rendimientos del trabajo deriven de una relación laboral o estatutaria. Dado que la relación de los socios trabajadores con la cooperativa es societaria, según el artículo 80.1 de la Ley 27/1999, no se cumple este requisito esencial para acceder a la exención.
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