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A Spanish resident worker asks whether they can claim the exemption under article 7.p) of the LIRPF for work abroad and how to calculate it. The DGT responds that the exemption is possible if the work is carried out for a non-resident entity in countries with analogous taxes, excluding tax havens.
Cuestión planteada Si procede la aplicación de la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas por los días que el consultante trabaja en el extranjero y forma de cálculo.
La exención requiere que los trabajos se realicen efectivamente en el extranjero, para una entidad no residente o establecimiento permanente en el exterior, y en territorios con impuestos análogos que no sean paraísos fiscales. Si se realizan en varios países, el cumplimiento debe verificarse en cada uno. El cálculo de la parte exenta de retribuciones no específicas se hará mediante un reparto proporcional según los días de estancia en el extranjero sobre el total de días del año, sumando las retribuciones específicas por el desplazamiento, con un límite de 60.100 euros anuales.
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