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A taxpayer asks whether they can claim the exemption under article 7 p) of the LIRPF for income from a non-resident company. The DGT states that compliance cannot be assessed due to lack of information on the nature of the employment relationship and the location of work performance.
Cuestión planteada Respecto a las rentas que percibiría en 2020 de la empresa no residente en España, si le resultaría de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, los rendimientos deben derivar de una relación laboral o estatutaria y realizarse efectivamente en el extranjero, con el centro de trabajo ubicado temporalmente fuera de España. El trabajo debe prestarse para una empresa no residente o un establecimiento permanente en el extranjero. Además, el país donde se trabaje debe tener un impuesto análogo y no ser paraíso fiscal, cumpliéndose esto si existe convenio de doble imposición con cláusula de intercambio de información. La exención tiene un límite de 60.100 euros anuales.
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