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V1442-20 18 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Exemption for foreign work does not apply to Spanish university salary during study leave

A university professor asks whether the exemption for foreign work applies to salaries from a Spanish and a Mexican university during a stay in Mexico. The DGT states that salaries from the Spanish university do not qualify for the exemption, and those from the Mexican university only do so if derived from a labour or statutory relationship.

The question raised

Whether the exemption regulated in Article 7 p) of the Personal Income Tax Law is applicable to him/her.

The DGT's ruling

The exemption under Article 7 p) of the LIRPF does not apply to remunerations from the Spanish university because they are not considered work performed for a non-resident entity. Regarding income from the Mexican university, if this derives from an employment or statutory relationship with it, the exemption would be applicable with a limit of 60,100 euros per year. The excess regime under Article 9.A.3.b) of the RIRPF is not applicable as the taxpayer is not a person destined for abroad.

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