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A resident in Spain asks whether they can apply the exemption for income from employment performed in a British company of which they are a shareholder and director. The DGT rules that it is not applicable because no employment relationship exists.
Question posed: Possibility of applying the exemption established in letter p) of Article 7 of Law 35/2006, of November 28, on Personal Income Tax.
To apply the exemption under Article 7(p) of the LIRPF, the income must derive from an employment relationship characterized by voluntariness, remuneration, alienation, and subordination. In the case of directors who possess effective control of the company (at least half of the share capital), the employment relationship is excluded according to the Statute of Self-Employed Work. Therefore, as sole partners and directors of the company, they do not meet the requirement of subordination necessary for the exemption.
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