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V0259-21 16 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Exemption for foreign work cannot be claimed by cooperative worker members

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.

The question raised

Whether it is possible to apply the exemption regulated in Article 7 p) of the Personal Income Tax Law when functions are performed at more than 12 nautical miles or in another country.

The DGT's ruling

The exemption under Article 7 p) of the Personal Income Tax Law requires that employment income derives from an employment or statutory relationship. Since the relationship of the working members with the cooperative is of a corporate nature, pursuant to Article 80.1 of Law 27/1999, the necessary requirement to apply said exemption is not met.

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