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A Spanish resident asks whether exemption for foreign work applies, regarding applicable amounts and compatibility with meal allowances. The DGT confirms it applies if the conditions are met, including the amount limit and compatibility with meal allowances.
Cuestión planteada Si resulta aplicable la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, sobre qué conceptos (sueldo, remuneración por horas impartidas y dietas no exceptuadas de gravamen) y con qué límite. Si es compatible dicha exención con el régimen de dietas exceptuadas de gravamen.
La exención del artículo 7 p) de la LIRPF se aplica a los rendimientos derivados de una relación laboral realizados para una entidad no residente o establecimiento permanente en el extranjero. Se requiere el desplazamiento físico del trabajador y que en el país de destino se aplique un impuesto análogo y no sea paraíso fiscal. La exención incluye las retribuciones específicas por el desplazamiento y las retribuciones no específicas devengadas durante los días de estancia, calculadas mediante reparto proporcional, con un límite de 60.100 euros anuales. Es compatible con el régimen de dietas del artículo 9.A.3.a) del RIRPF.
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