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A worker resident in Spain providing services to a French company in international waters seeks clarification on whether they can apply for the exemption for work performed abroad. The DGT indicates that applying this exemption requires meeting specific requirements regarding the residence of the entity and the physical location of the work.
Cuestión planteada Si se cumplen los requisitos para aplicar la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o un establecimiento permanente en el extranjero. Además, se requiere el desplazamiento físico del trabajador fuera de España, de modo que el centro de trabajo se ubique temporalmente fuera del territorio nacional. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero, basta con que en el territorio de realización se aplique un impuesto de naturaleza idéntica o análoga y no sea un paraíso fiscal.
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