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A resident in Spain has enquired whether they can apply for the exemption on income from work performed in the United States during a leave of absence. The Directorate General for Taxes (DGT) indicates that the application of this exemption will depend on fulfilling all legal requirements, such as the work being performed for a non-resident entity and arising from an employment relationship.
Cuestión planteada Respecto a las declaraciones por el Impuesto sobre la Renta de las Personas Físicas correspondientes a los períodos impositivos 2016 y 2017:
Para aplicar la exención del artículo 7.p) de la LIRPF, los rendimientos deben derivar de una relación laboral o estatutaria y realizarse para una empresa no residente o un establecimiento permanente en el extranjero. El trabajo debe realizarse efectivamente fuera de España, desplazando al trabajador y ubicando el centro de trabajo temporalmente fuera del territorio. No es necesario que las rentas hayan tributado efectivamente en el extranjero, basta con que en ese país se aplique un impuesto de naturaleza idéntica o análoga y no sea un paraíso fiscal.
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