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A query was raised regarding whether working directors can apply the exemption for employment income earned while working abroad. The Directorate General of Taxes (DGT) ruled that if directors exercise effective control over the company, no employment relationship exists; therefore, they are ineligible to use this exemption.
Cuestión planteada Si a la remuneración de dichos administradores-trabajadores por los días trabajados en el extranjero le es de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.p) de la LIRPF solo se aplica a rendimientos derivados de una relación laboral o estatutaria. Para administradores, la renta no debe provenir de sus funciones de cargo (art. 17.2.e LIRPF), sino de una condición de trabajador por cuenta ajena con ajenidad y dependencia. Si el administrador posee control efectivo de la sociedad, se excluye de la relación laboral, impidiendo la aplicación de la exención.
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