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A Spanish public sector employee requests IRPF exemption for a two-month foreign assignment for an experiment. The DGT states that the exemption does not apply because the work is carried out for the public entity itself, not for a non-resident entity.
Cuestión planteada Si procede la aplicación de la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención por trabajos realizados en el extranjero, es necesario que estos se presten para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. En este caso, aunque el trabajo se realice físicamente fuera de España, se efectúa en interés propio del organismo empleador español. Por tanto, no se cumple el requisito de que la entidad destinataria de los trabajos sea no residente.
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