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The DGT confirms that to calculate the daily amount of foreign work-exempt income, the total number of days in the year (365 or 366) should be used.
Cuestión planteada Suponiendo que se cumplen todos los requisitos para acogerse a la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas, cálculo del importe de los rendimientos devengados cada día por los trabajos realizados en el extranjero: si el período a computar en el denominador es el número total de días naturales del año (365 días) o el número de días naturales del año que ha estado contratado (31 días).
Para calcular el importe de los rendimientos devengados cada día, se debe aplicar un criterio de reparto proporcional utilizando el número total de días del año en el denominador. En el numerador se cuantifican las retribuciones no específicas obtenidas en el año del desplazamiento. El resultado se multiplica por los días que el trabajador estuvo desplazado en el extranjero, con un límite de 60.100 euros anuales.
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