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A Spanish resident taxpayer asks whether income from work in Luxembourg, after relocating there, qualifies for exemption under article 7.p) of the IRPF Law. The DGT states that the exemption applies only if all legal requirements are met, particularly the nature of the recipient entity.
Cuestión planteada En relación con su declaración por el Impuesto sobre la Renta de las Personas Físicas por el período impositivo 2023, si dichos rendimientos percibidos en Luxemburgo califican para la aplicación de la exención del artículo 7.p) de la Ley del Impuesto.
Para aplicar la exención, los trabajos deben realizarse para una entidad no residente en España o un establecimiento permanente en el extranjero. Se requiere tanto el desplazamiento del trabajador como que el centro de trabajo se ubique fuera de España. Además, debe aplicarse en el país de destino un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. La exención no exige que los rendimientos hayan sido gravados efectivamente en el extranjero, sino que se cumpla el requisito de la naturaleza del impuesto y la existencia de convenio con cláusula de intercambio de información.
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