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A consultant working part-time abroad asks which bases to use to calculate exempt income. The DGT responds that both specific remuneration for travel and non-specific remuneration must be considered, proportionally distributed.
Cuestión planteada En relación con el criterio de reparto proporcional para calcular la renta exenta por aplicación del artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, desea confirmar si la base a tomar en consideración debe ser la suma de las tres cantidades.
Para la exención del artículo 7.p) de la LIRPF, se deben tener en cuenta las retribuciones específicas por los servicios en el extranjero y las retribuciones no específicas. Sobre estas últimas se aplica un criterio de reparto proporcional basado en los días de estancia en el extranjero respecto al total de días del año. La suma de ambas cantidades está sujeta al límite de 60.100 euros anuales.
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