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A worker inquired whether maternity benefits count towards the exemption for income from foreign work. The DGT responds that they do not, as the exemption requires income to arise directly from work abroad.
La exención del artículo 7 p) de la LIRPF se aplica solo a remuneraciones que se correspondan específicamente con la realización de trabajos en el extranjero. Las prestaciones por nacimiento y cuidado del menor no derivan de la realización de trabajos en el extranjero, sino del cumplimiento de requisitos y cotización a la Seguridad Social. Por tanto, estas prestaciones no pueden incluirse en el cálculo de la renta exenta por desplazamientos internacionales.
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