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The DGT clarifies that the 60% of bonus (after 40% reduction) or 100% should be used to calculate exemption for foreign work. It states that the taxable portion of the bonus must first be determined before applying the 40% reduction.
Cuestión planteada Suponiendo que se cumplen todos los requisitos para acogerse a la exención del artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, así como que al bonus de permanencia le es de aplicación la reducción prevista en el artículo 18.2 de la citada Ley, se plantea si, para la aplicación del criterio de reparto proporcional según los días trabajados en el extranjero, en el cálculo de la mencionada exención, se tiene en cuenta el 60% del bonus (es decir, aplicada previamente la reducción del 40%) o se integra al 100%.
Para determinar la exención, primero se debe identificar qué rendimientos del trabajo están sujetos y no exentos de tributación. La reducción del 40% prevista en el artículo 18.2 de la LIRPF se aplicará sobre la parte del bonus que deba tributar. La exención se aplica a las retribuciones devengadas durante los días de estancia en el extranjero, con el límite de 60.100 euros anuales.
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