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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 los trabajos se realicen efectivamente en el extranjero, lo que implica desplazamiento físico y que el centro de trabajo se ubique temporalmente fuera de España. El destinatario o beneficiario del trabajo debe ser una entidad no residente o un establecimiento permanente en el extranjero. Además, en el país de destino debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. Para el cálculo, se consideran los días de desplazamiento y se aplica un reparto proporcional de los rendimientos según el número total de días del año.
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