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A worker carrying out maintenance in various foreign countries asks whether they can benefit from the exemption of work income due to foreign employment. The DGT confirms this is possible if the work is carried out for non-resident entities in countries with a tax equivalent to the IRPF or with double taxation agreements.
Cuestión planteada Aplicación a las retribuciones que percibe de la empresa 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 del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente fuera de España para una entidad no residente o un establecimiento permanente en el extranjero. El territorio debe tener un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal, considerándose cumplido este punto si existe convenio de doble imposición con cláusula de intercambio de información. En países sin convenio, como Perú, Angola o Nigeria, se debe acreditar la existencia de un impuesto similar. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero.
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