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A consultant asks whether they can benefit from the exemption for foreign work under a contract with a Polish company. The DGT responds that, as it is an independent consultancy contract rather than a labour contract, the conditions for exemption are not met.
Cuestión planteada Posibilidad de aplicar la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas a las cantidades a percibir por la consultante derivadas de dicho contrato.
La exención del artículo 7.p) de la LIRPF requiere que los rendimientos deriven de una relación laboral o estatutaria. Para su aplicación, el trabajo debe realizarse efectivamente en el extranjero para una entidad no residente y en un territorio con impuesto análogo que no sea paraíso fiscal. Al no existir una relación laboral en el contrato de prestación de servicios presentado, no procede la exención.
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