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A doctor asks whether consultancy income from PAHO in Suriname is exempt under article 7 p) of the IRPF Law. The DGT states that exemption requires being an IRPF taxpayer, having a labour or statutory relationship, and the destination country applying a tax similar to IRPF without being a tax haven.
Cuestión planteada Si, a los rendimientos derivados de dicho contrato, les es de aplicación la exención de tributación regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas. En caso afirmativo, si los rendimientos exentos los ha de incluir en la declaración del impuesto.
Para aplicar la exención del artículo 7 p) de la LIRPF, el contribuyente debe tener la condición de residente fiscal en España. Los trabajos deben derivar de una relación laboral o estatutaria, no de servicios de consultoría. Además, deben realizarse para una entidad no residente en un país que aplique un impuesto de naturaleza idéntica o análoga al IRPF y que no sea un paraíso fiscal. En el caso de Surinam, al no haber convenio con España, se debe probar la existencia de un impuesto similar.
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