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The Spanish Tax Agency concludes that self-employed persons earning income from EU-based enterprises are not entitled to the foreign work exemption under Article 7.p) of the IRPF, as their income constitutes economic activity income, not income from employment. Additionally, if the taxpayer resides in Bizkaia, foral law applies instead of national law.
Cuestión planteada En relación con su declaración de la renta por el período impositivo 2023, si puede aplicar la exención que existe para los trabajadores desplazados al extranjero de hasta 60.100 euros.
La DGT reitera, al amparo de la STS 302/2023 de 9 de marzo de 2023, que el art. 7.p) LIRPF exige una relación de ajeneidad propia de la relación laboral o estatutaria. Los rendimientos de actividades económicas de un autónomo quedan excluidos de la exención. Además de la nota de ajeneidad, la exención requiere desplazamiento físico efectivo al extranjero, trabajo para empresa o entidad no residente, y que en el país de destino exista impuesto análogo al IRPF o CDI con cláusula de intercambio de información.
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