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A Spanish resident providing services to a foreign company via a mercantile contract and issuing monthly invoices asks whether the exemption under art. 7p of the IRPF applies. The DGT concludes that the exemption requires a labour or statutory relationship characterised by independence; since the income arises from economic activities under a mercantile service contract, the exemption does not apply.
Cuestión planteada Si le resulta de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7 p) de la LIRPF requiere una relación de ajeneidad, laboral o estatutaria, y no es aplicable a rendimientos de actividades económicas. Para que proceda la exención, los trabajos deben realizarse para una entidad no residente y en un territorio con impuesto análogo que no sea paraíso fiscal. En este caso, al facturar honorarios como contratista independiente, los ingresos tienen consideración de actividades económicas, lo que excluye la aplicación de dicha exención.
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