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A worker and owner of a limited liability company asks whether the exemption for foreign work applies. The DGT responds that, due to effective control of the company, no employment relationship exists and thus the exemption does not apply.
Cuestión planteada Posibilidad de aplicar la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.p) de la LIRPF se aplica a rendimientos del trabajo 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, no existe relación laboral según el Estatuto del trabajo autónomo. Sin la existencia de una relación laboral, no es posible aplicar la exención por trabajos realizados en el extranjero.
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