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A civil servant inquired whether salaries earned during work trips to Macedonia under a cooperation programme were exempt from IRPF. The DGT confirms that the exemption applies if the work is carried out physically outside Spain and for a non-resident entity.
Cuestión planteada Si resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, sobre las retribuciones que, durante sus días de estancia en Macedonia, ha percibido como funcionaria del ente público donde trabaja, y forma de cálculo.
La exención del artículo 7.p) de la LIRPF requiere que el trabajador se desplace físicamente y que el centro de trabajo se ubique temporalmente fuera de España. El destinatario del trabajo debe ser una entidad no residente, como la administración macedonia en este caso. No es necesario que los rendimientos tributen en el extranjero, basta con que el país tenga convenio de intercambio de información con España. Para el cálculo, se deben considerar los días de estancia efectiva y aplicar un reparto proporcional sobre el número total de días del año.
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