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A consultant residing in Peru as a dependent of a Spanish diplomat asks whether their situation excludes them from the scope of Article 10.1.a) of the IRPF Law. The DGT responds that the article applies, and since there is no double taxation treaty with Peru regulating the spouse's residency, Spanish domestic law prevails.
Cuestión planteada Si la opción por cada uno de estos escenarios conlleva la exclusión del ámbito de aplicación del artículo 10.1.a) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Al no existir convenio para evitar la doble imposición con Perú ni normas en los tratados vigentes sobre la residencia fiscal de los cónyuges del personal diplomático, se aplica la normativa doméstica (LIRPF). El artículo 10.1.a) de la LIRPF es de aplicación al consultante, por lo que no se produce la exclusión de la que se pregunta.
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