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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.
Los rendimientos del trabajo deben imputarse al periodo impositivo en que sean exigibles por su perceptor, siendo en este caso el ejercicio 2016. La exención por trabajos realizados en el extranjero requiere que se cumplan los requisitos del artículo 7.p) de la LIRPF, como la realización de trabajos para una entidad no residente y que el país tenga un convenio de intercambio de información con España. Si se cumplen los requisitos, la exención se aplica a las retribuciones devengadas durante los días de estancia en el extranjero, con un límite de 60.100 euros anuales, aplicando un reparto proporcional según los días trabajados fuera.
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