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A worker from a Cypriot company performing duties on ships in Europe asks whether his income is exempt from income tax. The DGT responds that the exemption applies to earnings earned during foreign stays, provided legal requirements are met.
Cuestión planteada 1.- Si le resulta de aplicación la exención regulada en el artículo 7 p) de la LIRPF y, en caso afirmativo, si todo su salario está exento de tributación con el límite de 60.100 euros. Si dicha exención es aplicable, también, sobre las compensaciones por los gastos de desplazamiento a los barcos.
La exención del artículo 7 p) de la LIRPF requiere que los trabajos se realicen efectivamente en el extranjero para una entidad no residente y en países que apliquen un impuesto análogo o tengan convenio de intercambio de información con España. La exención se aplica a las retribuciones devengadas durante los días de estancia en el extranjero, con un límite de 60.100 euros anuales. Las retribuciones específicas por el trabajo en el extranjero también están exentas. Si los rendimientos se devengan durante los días de desplazamiento, tanto el salario como las compensaciones por gastos de desplazamiento pueden estar exentos.
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