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A worker resident in Spain, employed by a Swiss company to work on oil platforms or dredgers offshore, enquires whether they can apply for the exemption for work performed abroad. The DGT indicates that the application of this exemption is conditional upon meeting several requirements, such as the work being performed for a non-resident entity and the workplace being located outside Spain.
Cuestión planteada Si le resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse para una entidad no residente y el centro de trabajo debe ubicarse temporalmente fuera de España. Además, en el territorio donde se realicen los trabajos debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. La exención no es aplicable si el trabajo se presta desde España, aunque el empleador sea no residente. Finalmente, no cabe la deducción por doble imposición de retenciones suizas si, según el Convenio, la remuneración no puede someterse a imposición en Suiza al no ejercerse el empleo allí.
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