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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 art. 7 p) LIRPF solo alcanza a los rendimientos del trabajo derivados de relaciones laborales o estatutarias que impliquen ajeneidad, conforme al Tribunal Supremo en sentencia 302/2023, de 9 de marzo de 2023. Los rendimientos de actividades económicas quedan excluidos, criterio mantenido por la DGT desde la consulta V1086-10. En el caso, el contrato califica expresamente al consultante como contratista independiente, le obliga a emitir facturas con IVA y niega la condición de empleado, lo que determina que sus ingresos son rendimientos de actividades económicas a los que no se aplica el art. 7 p) LIRPF.
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