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A taxpayer asks whether a 2016 award can be charged to prior years to claim the foreign work exemption. The DGT states that income must be charged to the year of exigibility and that the exemption requires meeting specific residency criteria for both the entity and the territory.
Cuestión planteada Si puede solicitar que el ingreso derivado del citado premio sea considerado renta de los años anteriores a 2016 y susceptible de la aplicación de la exención del artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La imputación de los rendimientos del trabajo debe realizarse en el periodo impositivo en que sean exigibles por su perceptor. Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o establecimiento permanente en el extranjero, en un territorio con impuesto análogo y que no sea paraíso fiscal. La exención se aplica a las retribuciones devengadas durante los días de estancia en el extranjero, con un límite de 60.100 euros anuales. El cálculo de los rendimientos diarios se hará mediante un reparto proporcional según los días de desplazamiento sobre el total de días del año.
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