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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 para una entidad no residente y en territorios con impuesto análogo o convenio de intercambio de información. La exención se aplica a los rendimientos devengados durante los días de estancia efectiva en el extranjero, incluyendo retribuciones específicas. Para el cálculo, se pueden usar los días de desplazamiento o un reparto proporcional. Las rentas exentas no computan para determinar la obligación de declarar según el artículo 96 de la LIRPF.
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