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A query was raised regarding whether remuneration paid to directors for days worked abroad could benefit from the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that if directors exercise effective control over the company, they do not have an employment relationship and therefore cannot apply said 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 del trabajo derivados de una relación laboral o estatutaria. Los administradores no pueden aplicar esta exención si su actividad no deriva de una relación laboral, sino de su cargo. En casos donde los administradores poseen control efectivo de la sociedad, se excluye la existencia de una relación laboral, impidiendo el uso de la exención.
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