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A Spanish company relocating employees abroad and benefiting from art. 7p) LIRPF exemption asks how to calculate withholdings. The DGT states that the general procedure under arts. 82 and following of the RIRPF applies, based on the worker's taxable and non-exempt earnings for the year, with possible adjustment under art. 87 RIRPF if circumstances change.
Cuestión planteada Cálculo de las retenciones sobre los rendimientos del trabajo que satisface a dichos trabajadores partiendo de que los mismos tienen derecho a aplicar la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las rentas exentas no se incluyen en la base de retención conforme al art. 75.3.a) RIRPF. Para calcular el tipo, la base es la cuantía total de retribuciones sujetas y no exentas previsibles en el año. Cuando varíen las retribuciones sujetas o el importe exento, procede regularizar el tipo conforme al art. 87 RIRPF. La retención resultante se aplica sobre las retribuciones sujetas y no exentas.
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