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The DGT confirms that workers under the special IRPF regime for relocation cannot claim exemption for foreign earnings due to regime rules.
Cuestión planteada Partiendo de que al trabajador le resultara de aplicación el citado régimen fiscal especial, ¿podría acogerse a la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas por los rendimientos del trabajo que percibiera por los trabajos efectivamente realizados en el extranjero?.
Al optar por el régimen especial del artículo 93 de la LIRPF, la deuda tributaria se determina con arreglo a las normas del Impuesto sobre la Renta de no Residentes. Según el apartado 2.a) de dicho artículo, no resulta de aplicación lo dispuesto en el artículo 14 del texto refundido de la Ley del IRNR, el cual remite a las rentas exentas del artículo 7 de la LIRPF. Por tanto, no es aplicable la exención de la letra p) del artículo 7 de la LIRPF.
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