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A taxpayer asks what documentation is sufficient to prove exemption from foreign work earnings. The DGT responds that the taxpayer must prove the facts entitling them to exemption by any valid legal means.
Cuestión planteada En relación con la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas: documentación que se considera suficiente para acreditar el cumplimiento de los requisitos de la exención.
Para hacer valer el derecho a la exención por trabajos realizados en el extranjero, el contribuyente debe acreditar los hechos constitutivos del mismo por cualquier medio de prueba válido en Derecho. La valoración de las pruebas aportadas corresponde a los órganos de gestión e inspección de la Agencia Estatal de Administración Tributaria.
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