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A company asks about the application of the exemption in IRPF for workers deployed abroad and its calculation method. The DGT clarifies that the work must be carried out for a non-resident entity and that the destination country must not be a tax haven.
Cuestión planteada Si es posible la aplicación de la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas y forma de cálculo de la renta exenta.
La exención del artículo 7 p) de la LIRPF requiere que los trabajos se realicen para una entidad no residente o establecimiento permanente en el extranjero y que en el país de destino se aplique un impuesto análogo sin ser paraíso fiscal. Para el cálculo, se consideran los días de estancia y las retribuciones específicas, aplicando un reparto proporcional de las retribuciones no específicas según los días del año. El límite máximo de la exención es de 60.100 euros anuales.
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