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A Spanish resident director enquired whether income from services rendered abroad could benefit from the exemption under article 7 p) of the LIRPF. The DGT responded that, as it involves a service agreement and not a labour relationship, the exemption does not apply.
Cuestión planteada Si, respecto a los rendimientos percibidos por los servicios prestados efectivamente en el extranjero como consecuencia del ejercicio de las funciones de director de operaciones de la sociedad española, procede la aplicación de la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7 p) de la LIRPF se aplica únicamente a rendimientos del trabajo derivados de una relación laboral o estatutaria, o supuestos especiales del artículo 17.2 de la misma ley. En este caso, al constar que el vínculo es un acuerdo de servicios profesionales y no una relación laboral, no se cumplen los requisitos para la exención.
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