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A sole shareholder and director of a company inquired whether she could apply the tax exemption for income from employment performed abroad. The Directorate General for Taxes (DGT) ruled that this is not applicable because her activity does not arise from an employment relationship, but rather from her position as a director.
Question raised Whether the exemption established in letter p) of Article 7 of the Personal Income Tax Law is applicable.
La exención del artículo 7.p) de la LIRPF solo se aplica a rendimientos derivados de una relación laboral o estatutaria. No es aplicable a las retribuciones de administradores y miembros de órganos representativos contempladas en el artículo 17.2.e) de la LIRPF. Al ser la consultante administradora y socia única con control efectivo, no existe una relación laboral que permita usar esta exención.
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