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A query was raised regarding whether crew members of fishing vessels fishing for tuna outside EU waters can apply a 50% exemption on their employment income. The Directorate-General for Tax (DGT) has ruled that this exemption is not currently applicable, as its effective implementation depends on approval from the European Union.
Cuestión planteada Aplicación de la exención establecida por la disposición adicional cuadragésima primera de la Ley del IRPF a los tripulantes de los buques de pesca.
La exención del 50% de los rendimientos del trabajo para tripulantes de buques de pesca con pabellón español está condicionada a su compatibilidad con el ordenamiento comunitario. Al requerir dicha aprobación por la Unión Europea, la exención no es de aplicación efectiva hasta que se produzca dicho hecho.
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