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A resident in Spain inquired whether remuneration from a service contract as an independent contractor for the UNDP in Angola was exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) has ruled that the exemption for work performed abroad does not apply as there is no employment relationship.
Question posed: Whether the remuneration received under said contract is exempt from taxation in Spain under Personal Income Tax, by application of:
La exención del artículo 7.p) de la LIRPF solo se aplica a rendimientos del trabajo derivados de una relación laboral o estatutaria. Dado que el contrato establece que el consultante es un contratista independiente y no un miembro del personal, no existe relación laboral. Por tanto, la exención por trabajos realizados en el extranjero no resulta aplicable a dicha retribución.
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