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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.
Question posed: Assuming that the aforementioned special tax regime were applicable to the worker, could they avail themselves of the exemption provided for in Article 7 p) of the Personal Income Tax Law for the employment income received for work effectively performed abroad?
The application of the special regime under Article 93 of the LIRPF implies determining the tax liability according to the rules of the Non-Resident Income Tax. Pursuant to paragraph 2.a) of said article, the provisions of Article 14 of the consolidated text of the Non-Resident Income Tax Law, which refers to the exempt income under Article 7 of the LIRPF, shall not apply. Therefore, the exemption under letter p) of Article 7 of the LIRPF is not applicable.
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