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A worker who travels abroad periodically to provide services to non-resident entities asks whether they can apply the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) rules that it is applicable provided that the work is performed for non-resident entities and the country is not a tax haven.
Cuestión planteada Si le resulta aplicable la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas, forma de cálculo de la renta exenta y medios de prueba para poder aplicar la exención.
La exención requiere que los trabajos se realicen para una entidad no residente o establecimiento permanente en el extranjero y que en dicho territorio se aplique un impuesto análogo sin ser paraíso fiscal. Para el cálculo, se consideran los días de desplazamiento y las retribuciones específicas, aplicando un reparto proporcional de las retribuciones no específicas según los días del año. El límite máximo de la exención es de 60.100 euros anuales. El contribuyente debe probar los hechos constitutivos del derecho mediante cualquier medio de prueba válido en Derecho.
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