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A public university professor asks whether allowances from a Chinese university are exempt from income tax. The DGT responds that the exemption for excessive remuneration does not apply because the professor is not a public official with foreign assignment.
Cuestión planteada Si es aplicable lo dispuesto en el artículo 9.A.3.b).3º del Reglamento del Impuesto sobre la Renta de las Personas Físicas sobre la cuantía percibida del Gobierno chino en concepto de asignación por traslado.
La exención por excesos retributivos del artículo 9.A.3.b) del RIRPF requiere que el contribuyente sea funcionario público español o personal de la Administración con destino en el extranjero. Al compaginar su labor como funcionario con otro trabajo en una universidad de China, no se cumple el requisito de ser funcionario con destino en el extranjero. Por tanto, no resulta aplicable dicha exención a las cantidades percibidas de la entidad extranjera.
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