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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 disposiciones en el Convenio de Viena ni en el Acuerdo España-Perú sobre la residencia fiscal de los cónyuges, se aplica la normativa interna (LIRPF). El artículo 10.1.a) de la LIRPF es de aplicación al consultante, sin que las circunstancias planteadas supongan su exclusión.
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