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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.
Cuestión planteada Si le resulta de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7 p) de la LIRPF no se aplica a las retribuciones de la universidad española porque no se realizan para una entidad no residente. Respecto a los ingresos de la universidad mexicana, si estos derivan de una relación laboral o estatutaria con dicha entidad, sí les sería aplicable la exención con el límite de 60.100 euros anuales. Además, el consultante no cumple los requisitos para el régimen de excesos del RIRPF al no ser considerado personal con destino en el extranjero.
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