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The DGT confirms that the proportionate allocation criterion should use the total number of days in the year when calculating the exempt portion of foreign work income.
Cuestión planteada En relación con la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, en concreto, con la forma de cálculo de la renta exenta: si, para el cálculo de los rendimientos exentos por aplicación del criterio proporcional, debe tomarse la base de los días cotizados (180) o el total de días del año (365).
Para calcular el importe diario de los rendimientos devengados por trabajos en el extranjero, se debe aplicar un criterio de reparto proporcional utilizando el número total de días del año (365 o 366) en el denominador. En el numerador se cuantifican las retribuciones no específicas obtenidas en el año del desplazamiento. El resultado de este cociente se aplica luego a los días que el trabajador estuvo desplazado en el extranjero.
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