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A company asks whether an engineer sent to the United States for engineering work can benefit from the exemption for foreign earnings. The DGT responds that the exemption applies if the individual meets the conditions of Spanish tax residency and has no link with the foreign entity.
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.
Para aplicar la exención del artículo 7.p) de la LIRPF, el trabajo debe realizarse efectivamente en el extranjero para una entidad no residente o un establecimiento permanente en el exterior. Asimismo, en el territorio de realización debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal, requisito que se cumple si existe convenio de doble imposición con cláusula de intercambio de información. La exención tiene un límite de 60.100 euros anuales y es incompatible con el régimen de excesos excluidos de tributación.
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