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A worker in Turkey for an international organisation asks whether their salary is subject to Spanish IRPF. The DGT explains that first, fiscal residence must be determined, and if resident, exemption for foreign work requires meeting specific conditions.
Cuestión planteada Solicita se le informe de sus obligaciones tributarias en relación con el IRPF, en particular, si el salario percibido bajo dicho contrato está sujeto a imposición.
La residencia fiscal se determina por la permanencia más de 183 días en España o por tener el núcleo de actividades económicas en territorio español. Si es residente, tributará por su renta mundial, salvo que se aplique la exención del artículo 7.p) de la LIRPF. Para esta exención, los trabajos deben realizarse para una entidad no residente, en un país con impuesto análogo que no sea paraíso fiscal y bajo una relación laboral o estatutaria. El consultante no parece ser funcionario de la ONU, por lo que no aplicaría la exención por privilegios e inmunidades.
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