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A self-employed individual who owns shares in the company they work for has enquired whether they can apply for the tax exemption on income from work performed abroad. The Directorate General of Taxes (DGT) has ruled that this is not possible as no employment relationship exists.
Question posed: Whether there would be a right to apply the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law.
La exención del artículo 7.p) de la LIRPF se aplica solo a rendimientos derivados de una relación laboral o estatutaria. En el caso de personas que ejercen funciones de dirección o gerencia y poseen el control efectivo de una sociedad mercantil (cuando sus acciones suponen al menos la mitad del capital social), se excluye la existencia de una relación laboral. Por tanto, si no hay relación laboral, no procede la exención.
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