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A university professor inquired whether she could claim an income tax exemption for work performed abroad, given that her salary was paid by her Spanish university during a research stay in Edinburgh. The Directorate General for Taxes (DGT) ruled that this exemption cannot be applied because the income is not derived from services provided to a non-resident entity.
Cuestión planteada Si procede la aplicación de la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7 p) de la LIRPF requiere que los trabajos se realicen para una empresa o entidad no residente o un establecimiento permanente en el extranjero. Las retribuciones que una universidad española paga a sus profesores durante una licencia por estudios no pueden considerarse rendimientos por trabajos realizados para una entidad no residente. Por tanto, la universidad debe practicar la retención correspondiente a cuenta del IRPF sobre dichos importes.
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