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A ship engineer employed by a French company enquires about their tax residence and the applicability of the exemption for work performed abroad. The DGT explains that residence depends on criteria regarding duration of stay and the centre of vital interests, and that the exemption requires the work to be effectively carried out outside Spain for a non-resident entity.
Cuestión planteada 1) Residencia fiscal del consultante.
La residencia fiscal se determina por la permanencia de más de 183 días en España o por tener el núcleo de intereses económicos en territorio español. Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente o establecimiento permanente en el exterior. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero, basta con que en ese territorio se aplique un impuesto análogo y no sea un paraíso fiscal. La exención se aplica a los días de estancia en el extranjero con un límite de 60.100 euros anuales.
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