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A taxpayer moving to Spain in 2021 after working in Germany asks whether the foreign earnings exemption applies. The DGT states that Germany may tax these earnings, and the exemption in Spain only applies if all legal conditions are met, particularly regarding the recipient entity.
Cuestión planteada Si, en su autoliquidación por el IRPF 2021, podrá beneficiarse de la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero y para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. No es necesario que las rentas hayan sido gravadas efectivamente en el país de origen, basta con que se aplique un impuesto análogo y no sea un paraíso fiscal. La aplicación de la exención dependerá de que se verifique quién es el beneficiario efectivo de los trabajos prestados.
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