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A Spanish resident worker with a contract in Malta and rotating shifts asks about the exemption under Art. 7 p) of LIRPF. The DGT states that the exemption applies if the work is carried out for a non-resident entity in a country with an information exchange agreement, including travel days.
Cuestión planteada 1.- En relación con su salario y la cantidad recibida en concepto de día extra, si les resulta de aplicación 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) LIRPF requiere que los trabajos se realicen para una entidad no residente y en un territorio con impuesto análogo que no sea paraíso fiscal. Se deben incluir en el cálculo los días de desplazamiento (llegada y partida) y las retribuciones específicas. El cálculo de la parte no específica se hace mediante reparto proporcional por días del año, con un límite de 60.100 euros.
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