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A self-employed worker asked whether the exemption for work abroad applies to consultancy services rendered outside Spain. The DGT responds that this exemption only applies to income from employment or statutory relationships, not to economic activities.
Cuestión planteada Si le es aplicable 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 no es aplicable a los rendimientos procedentes del ejercicio de actividades económicas. El término "trabajos" se refiere exclusivamente a los rendimientos del trabajo definidos en el artículo 17.1 de la LIRPF, derivados de una relación laboral o estatutaria, o supuestos del artículo 17.2. Al ser el consultante un autónomo que percibe rendimientos por actividad económica, no puede beneficiarse de esta exención.
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