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A worker resident in Spain providing services to a French company in the territorial waters of several countries has enquired whether they can apply for the exemption for work performed abroad. The DGT indicates that the application of this exemption depends on meeting legal requirements, such as the work being effectively carried out outside Spain and for a non-resident entity.
Cuestión planteada Si cumple los requisitos para aplicar 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, lo que requiere desplazamiento y que el centro de trabajo esté fuera de España. Asimismo, los trabajos deben realizarse para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. No es necesario que los rendimientos hayan tributado en el extranjero, basta con que en ese territorio se aplique un impuesto de naturaleza idéntica o análoga y no sea un paraíso fiscal.
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